What is the Article 1 Section 9 income Tax?

Asked by: Vesta Hermann Sr.  |  Last update: May 21, 2026
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Article I, Section 9, Clause 4 of the U.S. Constitution originally restricted Congress from levying "direct taxes," including income taxes, unless they were apportioned (divided) among the states based on population, a difficult requirement. This restriction was overcome by the Sixteenth Amendment (1913), which explicitly granted Congress the power to tax incomes directly and universally, establishing the modern federal income tax system without needing population-based apportionment, explains the Reagan Library.

What does Article 1 Section 9 mean?

The Meaning

Article I, Section 9 specifically prohibits Congress from legislating in certain areas. In the first clause, the Constitution bars Congress from banning the importation of slaves before 1808. In the second and third clauses, the Constitution specifically guarantees rights to those accused of crimes.

What taxes are forbidden in Article 1 Section 9?

No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken. No Tax or Duty shall be laid on Articles exported from any State.

What is section 9 of the Income Tax Act?

Section 9 of the Income Tax Act, 1961 administers the type of income considered to arise or accrue in India. The income a taxpayer gets, either in cash or other forms, deemed to arise or accrue in India shall be subject to tax.

What is Article 1 Section 9 Clause 2 simplified?

Clause 2 Habeas Corpus

The Privilege of the Writ of Habeas Corpus shall not be suspended, unless when in Cases of Rebellion or Invasion the public Safety may require it.

Constitution Podcast - Article 1 Section 9, 10

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What is Article 9 in simple words?

Article 9, Constitution of India 1950

No person shall be a citizen of India by virtue of article 5, or be deemed to be a citizen of India by virtue of article 6 or article 8, if he has voluntarily acquired the citizenship of any foreign State.

What are the key points of section 9?

Section 9 of the U.S. Constitution details powers denied to Congress, including suspending habeas corpus (except in rebellion/invasion), passing bills of attainder or ex post facto laws, taxing exports, granting titles of nobility, favoring ports, and drawing money from the Treasury without appropriation; it also addressed the slave trade until 1808 and protected against foreign emoluments for officials. 

How do I respond to income tax demand notice?

Log in to e-Filing portal and click Pending Actions > Response to Outstanding Demand and you will be taken to Response to outstanding demand page. If there are demands outstanding against your PAN, the current status against each of the past / existing outstanding demands will be updated as Pending payment / Response.

How does spousal income affect deeming?

Social Security assumes that when two people are married, there is a sharing of income and resources. If one member of the couple gets SSI and the other does not, Social Security “deems” a portion of the ineligible spouse's income and/or resources to the SSI eligible spouse.

What is exemption under Section 9?

- For the purposes of this clause, - (a)no income shall be deemed to accrue or arise to a non-resident from transfer, outside India, of any share of, or interest in, a company or an entity, registered or incorporated outside India, referred to in the Explanation 5, - (i)if such company or entity directly owns the ...

What are the denied powers of Article 1 Section 9?

Section 9 Powers Denied Congress

No Bill of Attainder or ex post facto Law shall be passed. No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken. No Tax or Duty shall be laid on Articles exported from any State.

Can I legally refuse to pay taxes?

No, you generally cannot legally not pay taxes if you have taxable income, as it's a legal requirement, but you can legally minimize your tax burden through deductions, credits, and by staying below filing thresholds, which is known as tax avoidance, distinct from illegal tax evasion. Intentionally refusing to pay or filing frivolous arguments to avoid taxes is a crime (tax evasion) leading to severe penalties, including fines and prison. 

Why is Article 1 so important?

Article I describes the design of the legislative branch of US Government -- the Congress. Important ideas include the separation of powers between branches of government (checks and balances), the election of Senators and Representatives, the process by which laws are made, and the powers that Congress has.

What are the three limitations in section 9?

In Section 9, there are three limitations on the power of Congress to deny people rights. What are those three limitations? The privilege of the writ of habeas corpus shall not be suspended; no bills of attainder passed; no ex post facto laws passed.

What are the key features of article 9?

Article 9 protects your right to freedom of thought, belief and religion. It includes the right to change your religion or beliefs at any time. You also have the right to put your thoughts and beliefs into action.

What does Article 1 Section 9 Clause 7 mean?

Article I, Section 9, Clause 7 of the United States Constitution states: No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time.

What is the new spousal rule for Social Security?

There isn't one single "new" spousal rule, but rather major changes have impacted claiming strategies, particularly the end of "file and suspend" for spousal benefits for most people after 2023, thanks to the Bipartisan Budget Act of 2015, while the recent Social Security Fairness Act (2024/2025) removes WEP/GPO, affecting government workers' spousal benefits, and a potential future reduction in spousal benefits (to 33%) starts in 2026 for new claimants. The key shift is that most spouses can no longer strategically file for spousal benefits while their own delayed retirement credits grow; they now get whichever benefit is higher (their own or the spousal one) when they file, limiting complex claiming strategies. 

What is one of the biggest mistakes people make regarding Social Security?

One of the biggest mistakes people make with Social Security is claiming benefits too early, usually at age 62, which results in a permanently reduced monthly payment (potentially up to 30% less) for life, and smaller future cost-of-living adjustments (COLAs). Many overlook that delaying benefits until their Full Retirement Age (FRA) or even age 70 significantly increases payments, offering a guaranteed return (around 8% annually) that can provide much-needed income later in retirement, especially if they live a long life.
 

How much can my wife earn before it affects my aged pension?

For couples, the pension reduction is 25 cents for each dollar of combined income above $380 per fortnight, which applies to each partner's payment. Effectively, for every $1 over the threshold, the couple loses 50 cents of Age Pension, 25c cut from the husband's pension and 25c from the wife's, for example.

What is the penalty for ignoring an income tax notice?

Ignoring IRS tax notices is never a good idea. The legal implications can range from increased penalties and interest to severe consequences like wage garnishment, liens, or even criminal charges. The sooner you address the issue, the better your chances of resolving it with minimal legal and financial damage.

How do I clear demand due in income tax?

Respond to an Outstanding Demand​

  1. Go to the 'Pending Actions' menu and Click 'Response to Outstanding Demand'
  2. Click on 'Submit Response' button.
  3. Select any one option. ...
  4. If option “Demand is correct” is selected, then perform the following step.

What happens if you don't reply to an income tax notice?

If you do not respond to the notice within the specified time or fail to submit the requested information or documents, the Assessing Officer (AO) may levy a penalty. Consequence: A penalty of ₹10,000 for non-compliance under Section 271(1)(b).

What does article 1 section 9 say?

Article I, Section 9 of the U.S. Constitution outlines powers denied to Congress, primarily limiting federal power in areas like taxation, suspending habeas corpus (except in emergencies), passing certain unfair laws (like bills of attainder or ex post facto laws), granting titles of nobility, and accepting foreign gifts without approval, ensuring financial accountability and preventing undue foreign influence. 

What does article 9 mean?

Article 9 sets out a framework that permits a secured creditor to repossess and dispose of its collateral efficiently and inexpensively while providing the debtor with various procedural protections. The trigger for the sale is the debtor's default on its obligations to the lender under the applicable loan documents.

What do you mean by Article 9?

Explanation of Article 9

The clear meaning of the above Article means that any citizen of India who voluntarily took the citizenship of any foreign country shall not be considered as an Indian citizen. In such a case, explanation, as mentioned under Articles 5, 6, and 8, shall also not apply.