Article 271 of CoI : Article 271: Surcharge on certain duties and taxes for purposes of the Union.

Explanation using Example

Example 1:

The Indian Parliament decides to increase the excise duty on luxury cars by 5% as a surcharge. This additional revenue is intended to fund a national healthcare program. Despite the existing provisions in Articles 269 and 270 regarding the distribution of tax revenues between the Union and the States, this surcharge will be collected solely for the Union's purposes and will be added to the Consolidated Fund of India. The States will not receive a share of this surcharge.

Example 2:

To address a sudden national emergency, such as a natural disaster, the Parliament imposes a 2% surcharge on income tax for individuals earning above ₹10 lakh per annum. This surcharge is specifically for the Union's disaster relief efforts. The entire amount collected from this surcharge will go directly into the Consolidated Fund of India, bypassing the usual revenue-sharing arrangements with the States as outlined in Articles 269 and 270.