00920nam a22001217a 4500008004100000100002900041245005600070260005400126300003500180520037600215650015300591773005400744240412b           ||||| |||| 00| 0 eng d  aPandey, Subhash Chandra   aFiscal federalism: Centre-state financial relations  aIndian Journal of Public Audit & Accountability    a14(1-2), Jan-Jun, 2023: p.1-10  aIndia that is Bharat is a Union of States. The ‘States’ and ‘Union Territories’ (UTs) comprising this Union have their boundaries set/reset under the laws made by the Parliament. All the States and UTs of Puducherry and National Capital Territory of Delhi have their own Legislatures.- Reproduced 

https://ipaiindia.org/pdffiles/January%20-%20June%20%202023.pdf
  aIndia, Bharat, Union of States, States, Union Territories, UTs, Boundaries, Parliament, Puducherry, National Capital Territory, Delhi, Legislatures.  aIndian Journal of Public Audit & Accountability