Which of the following Articles of the Indian Constitution is related to Contingency Fund?

1. A

   Article 265

   Article 265 says no tax shall be levied or collected except by authority of law. It is the no-taxation-without-law rule, not the Contingency Fund. This article is neighbouring finance text, not the fund asked.

2. B

   Article 266

   Article 266 deals with the Consolidated Fund of India and of the States and with public accounts. It is the main public purse, not the Contingency Fund. Confusing 266 with 267 is a common article slip.

3. C

   Article 267

   (c) Official key: Article 267 provides for a Contingency Fund of India (and analogous State funds) at the disposal of the President (or Governor) to meet unforeseen expenditure, pending later parliamentary authorisation. That is the constitutional home of the Contingency Fund. Among 265–268, only 267 names this fund.

4. D

   Article 268

   Article 268 concerns duties levied by the Union but collected and appropriated by the States (stamp duties and, in the original scheme, certain excises). It is a distribution article, not the Contingency Fund.

Summary. Official key is (c). The Contingency Fund sits in Article 267: an imprest for unforeseen spending, later regularised by the legislature. Article 265 is tax-by-law; 266 is the Consolidated Fund and public account; 268 is certain Union duties collected by States. The keyed article is therefore 267.