If any member desires to move an amendment to a Bill, no previous sanc

If any member desires to move an amendment to a Bill, no previous sanction or recommendation of the President shall be required, if an amendment seeks to

abolish or reduce the limits of the tax proposed in the bill or amendment
decrease such tax up to the limits of an existing tax
increase such tax up to the limits of a proposed tax
decrease such tax up to the limits of a proposed tax
This question was previously asked in
UPSC SO-Steno – 2018
An amendment seeking to abolish or reduce the limits of a tax proposed in a bill or amendment does not require the previous sanction or recommendation of the President. This is a specific exception to the general rule that amendments dealing with financial matters may require Presidential recommendation.
Article 117 of the Constitution of India deals with Financial Bills and requires the recommendation of the President for certain types of financial legislation. However, Rule 85(2) of the Rules of Procedure and Conduct of Business in Lok Sabha specifically exempts amendments that seek to abolish or reduce a proposed tax from requiring the President’s recommendation.
The rationale behind this exception is that abolishing or reducing a proposed tax reduces the burden on the exchequer or the public, which is generally viewed favourably and does not increase the financial commitment of the government. Amendments that increase taxation or involve expenditure from the Consolidated Fund typically require Presidential recommendation to ensure governmental control over financial proposals.