Finance Commission

Income tax

Union excise duties (basic)

States’
share (%)

States’
share (%)

Number of
articles covered

1

2

3

4

First

55

40

3

Second

60

25

8

Third

66.7

20

35

Fourth

75

20

All

Fifth

75

20

All

Sixth

80

20

All

Seventh

85

40

All

Eighth

85

45

All

Ninth

85

45

All

Tenth

77.5

47.5

All

Eleventh

29.5

29.5

All taxes

Twelfth

30.5

30.5

All taxes

Source: Report of the Twelfth Finance Commission 2005-10.