Certain Bills cannot be introduced or proceeded with unless the recommendation of the President is received. However, no recommenda- tion is required in some other cases. In which one of the following cases such recommendation is not required?

Under the Indian Constitution, certain legislative measures require the prior recommendation of the President. Article 117(1) mandates such recommendation for the introduction of Money Bills or financial bills involving taxation or expenditure [2]. Similarly, Article 3 requires the President's recommendation for bills relating to the formation of new states or alteration of boundaries [1]. Furthermore, Article 274 requires recommendation for bills affecting taxation in which states are interested. However, a significant exception exists under Article 117(1) and Article 110: while the introduction of a bill to impose or increase a tax requires recommendation, no such recommendation is required for moving an amendment that provides for the reduction or abolition of any tax. This is intended to facilitate tax relief without executive hurdles, distinguishing it from measures that increase the financial burden on the Consolidated Fund of India.

Sources

1. [2] Indian Polity, M. Laxmikanth(7th ed.) > Chapter 23: Parliament > Constitutional Provisions > p. 251
2. [1] Introduction to the Constitution of India, D. D. Basu (26th ed.). > Chapter 11: The Union Executive > Previous sanction to legislation. . > p. 215