Article 265 is the foundational provision preventing arbitrary taxation. Every tax must have legislative backing — executive cannot impose taxes without statutory authority.

1. 1 Pick up Constitution of India.
2. 2 Check Article 246 → legislative competence/lists. Not this.
3. 3 Check Article 256 → obligation of states. Not this.
4. 4 Check Article 260 → jurisdiction outside India. Not this.
5. 5 Check Article 265 → 'No tax shall be levied or collected except by authority of law.' ✓ Found it.

The text reads: Article 265: No tax shall be levied or collected except by authority of law.