Law Web: Directive Principles of State Policy in the Indian Constitution and Their Interpretation by the Supreme Court

The purpose of Directive Principles of State Policy (DPSP), mentioned in Part IV of our Constitution is that they are instrument of instructions to the government. Government uses these instructions to carry out policies which meet the needs of weaker and marginalised sections of the society. It is used to fill the gaps between ‘haves’ and ‘have-nots’ and to provide social and economic justice to every section of the society. It is a very high ideal and it is not possible to achieve this in a day or two.

• Drawing inspiration from the Irish Constitution of 1937, particularly the concept of Directive Principles of Social Policy, the framers included similar guidelines for India.
• These principles guide the state in making laws and policies that ensure the well-being of all citizens, especially the marginalized sections of society.
• In any case, the Minister may revoke the registration on any later date.
• In the Kesavananda Bharati v. State of Kerala (1973) case, the Supreme Court ruled that the harmony between Fundamental Rights and DPSPs forms part of the basic structure of the Constitution.
• This means that they cannot be enforced by any court, making them non-binding on the government.

How do DPSPs differ from Fundamental Rights?

Government schemes such as PM Jan Dhan Yojana, MGNREGA, and the implementation of the Goods and Services Tax (GST) reflect efforts to bridge the economic divide and create an equitable society. The Gandhian Principles highlight the importance of rural development, social justice, and self-reliance. They emphasize empowering weaker sections, promoting small-scale industries, ensuring public health, and protecting cattle. These principles continue to shape policies and programs in India, fostering a just and inclusive society. The concept of dpsps DPSPs was inspired by the Irish Constitution, which had provisions for guiding the government to work towards social justice and equitable distribution of resources.

This approach helps in balancing individual rights with the common good. The Directive Principles aim to establish a welfare state by securing social and economic justice. A concept borrowed from the Irish Constitution, the roots of the Directive Principles of State Policy lie in the history of India itself. The Directive Principles of State Policy, hereafter referred to as DPSPs, are enshrined in Part IV (Articles 36-51) of the Constitution of India. Their primary function is to serve as a guideline for the government policy formation.

When the payment is made in a year after the allocation or reallocation, that payment must be reported on Form T4A. The fact that an amount was taxable under subsection 147(10.3) of the Act does not exclude it from the taxing provisions of 147(10) of the Act on payout in a year after allocation or reallocation. A DPSP that is amended retains its registered status unless notice of revocation of registration is given to a trustee under the plan and to the participating employer. Such revocation may be retroactive if the amendments are not in accordance with the law or CRA requirements. Failing to submit amendments may place the plan in a revocable position. The amounts payable by the employer are normally calculated by reference to profits (e.g., 5% of profits) as defined in the plan.

Keeping the above points in consideration, this paper will deal with the nature and historical basis of the DPSPs. It will also deal with the question of whether making these principles justiciable is right and if they are to be made enforceable, the scope of this enforceability, keeping in mind their roots and the ideology behind them. Illogically arranged; the policies under these principles are not sensible and are not much fruitful. Conservative; these principles were more effective and suitable when they were just came into being.

Goals of social and economic justice

• Some of the Directive principles were made from the ideology of Mahatma Gandhi.
• Unlike Fundamental Rights, the DPSPs are non-justiciable, meaning they cannot be enforced by courts.
• Provisions such as equal pay for equal work (Article 39(d)) and the right to livelihood are pivotal in addressing gender disparities.

Other types of heirs will have to take the funds in cash and pay tax on them. Several government schemes and policies are inspired by DPSPs, and over the years, courts have tried to strike a balance between DPSPs and Fundamental Rights. Thus, DPSPs continue to guide India’s progress toward a more equitable and just society. These judicial interventions highlight that while DPSPs may not be enforceable, they serve as powerful tools for achieving constitutional goals and ensuring that governance remains aligned with the vision of the framers.

This article aims to provide a detailed understanding of the nature of DPSP, their characteristics, significance, and role in the governance of India. Every person making a payment under a DPSP or a revoked plan to a beneficiary shall report such payments on Form T4A, Statement of Pension, Retirement, Annuity and Other Income. This form is available at any of our tax services offices and on our Web site at Once benefits become payable under the plan, the trustee has to secure a business number from the local tax services office for the purpose of reporting such payments. If a non-vested amount is paid to the beneficiary or if vesting continues after employment ceases, the beneficiary will not be considered to have lost all entitlement to benefits. Therefore, any contribution or reallocation made on behalf of the beneficiary in the year of termination of employment must be included in the beneficiary’s DPSP pension credit for that year.

Conservative Nature

In essence, the Directive Principles are a testament to the country’s commitment to building a fair and inclusive nation. The DPSPs play a crucial role in governance by guiding the state in making laws and policies. They aim to establish a welfare state, promote social and economic democracy, and ensure social justice and equality for all citizens of India.

Complete Directive Principles of State Policy (DPSPs) UPSC Polity Notes

The Liberal-Intellectual Principles focus on promoting national and international harmony, protecting the environment, securing uniform laws, and ensuring judicial independence. These provisions emphasize the need for scientific temper, cultural preservation, and peaceful coexistence with other nations. Through these principles, the Constitution makers envisioned India as a progressive, modern, and globally responsible nation. Through judicial activism, courts have played a crucial role in harmonizing DPSPs with Fundamental Rights, ensuring that socio-economic welfare goals are implemented effectively. The progressive interpretations by courts have helped in shaping India into a welfare state, fulfilling the vision of the Constitution.

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The Directive Principles of State Policy (DPSP) are a set of guidelines and principles enshrined in Part IV (Articles 36-51) of the Indian Constitution. These principles serve as the moral and philosophical foundation for governance in India. While they are not enforceable by any court, they provide a framework for creating laws and ensuring socio-economic justice in the country. DPSP reflects the framers’ desire to promote social and economic justice, and they have been instrumental in the development of laws and policies aimed at improving the living conditions of the people. The Directive Principles of State Policy (DPSPs) are guidelines for the government to follow, but they are non-justiciable.

Form T3D, Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP, is to be completed by a trustee of a trust governed at any time in the year by a DPSP or a revoked plan. The return must be filed within 90 days of the end of the calendar year. If it later becomes necessary to submit additional or revised information, such information should be submitted by letter and not by filing an amended return. The trustee of the plan should receive a form T3D, copies are also available at any of our tax services offices and on our Web site at

Appropriations that are repaid within a year from the end of the year in which the appropriation was made and that are not part of a series of appropriations and repayments do not have to be included in income. Amounts allocated or reallocated to a beneficiary that have not vested at the time the beneficiary ceases to be employed can, depending on the provisions of the plan, be paid out to the beneficiary or be forfeited by the beneficiary. Amounts which vest after the beneficiary ceases employment are not subject to the requirement described in 16(k) above. So, it can be inferred that judiciary by using this code of interpretation has changed the nature of duties from non justiciable principles to justiciable principles. But at the same time it was not possible for state to give education to all. Then the apex court in the case of Unni Krishnan V. State of Andhra Pradesh6 held that right to education is fundamental right for children of age group of 6 to 14 years.

They guide the government in eliminating poverty, inequality, and illiteracy and ensuring basic rights such as healthcare, employment, and education. The DPSP of Indian Constitution are the guidelines to be followed by the Government for the governance of the country. The principles have been inspired by the Directive Principles given in the Constitution of Ireland, which are related to social justice, economic welfare, foreign policy, and legal and administrative matters. Drawing inspiration from the Irish Constitution of 1937, particularly the concept of Directive Principles of Social Policy, the framers included similar guidelines for India. The idea was to ensure that governments, while exercising their powers, would always prioritize public welfare, economic justice, and the removal of inequality. Dr. B.R. Ambedkar explained that the DPSPs were intended to establish economic democracy alongside political democracy, thus ensuring a balance between individual liberty and collective progress.