This chapter examines the fiscal aspects of federalism as enshrined in the Indian Constitution. It gives an overview of the original structures of fiscal federalism in India, including assignments of spending and revenue and mechanisms and institutions for making transfers across different government levels. It reviews constitutional amendments that have occurred since the adoption of the Constitution, from changes in expenditure and revenue authorities to the creation of a tier of local governments. It also considers the process of amending the Constitution, with particular emphasis on the intellectual and political drivers of change, and proceeds with a discussion of how the various constitutional provisions and amendments have been implemented in practice. Finally, it looks at legal cases concerning the constitutionality of fiscal federalism in India at various times, paying attention to institutions governing intergovernmental transfers, the distinction between taxes and fees, and the scope of authority of different levels of government.