Provision:
Safeguard Against Taxation for Purposes of Any Particular Religion
No person shall be compelled to pay any special tax the proceeds of which are to be spent on the propagation or maintenance of any religion other than his own.
Meaning:
Article 21 protects individuals from being forced to financially support a religion they do not follow. It upholds the principle of religious neutrality by the state and ensures that religious freedom includes freedom from coerced financial contributions to other faiths.
This provision reinforces the idea that the state must not favour one religion over another through taxation policies and must respect each citizen’s personal beliefs.
Application:
If a government levies a tax specifically to fund religious ceremonies, institutions, or propagation efforts of a particular faith, citizens not belonging to that faith cannot be compelled to pay it.
For example, a Hindu citizen cannot be forced to pay a tax that solely funds Islamic religious events or institutions, and vice versa. This safeguard ensures financial autonomy in religious matters and prevents indirect discrimination through fiscal policies.