Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Article 265 of the Constitution of India | Statement: [Finance Act (India), constitutionalBasis, Article 265 of the Constitution of India]

Target entity: Article 265 of the Constitution of India
Context triple: [Finance Act (India), constitutionalBasis, Article 265 of the Constitution of India]

• A. Article 263 of the Constitution of India
  Article 263 of the Constitution of India is a constitutional provision that empowers the President to establish an Inter-State Council to facilitate coordination and resolution of disputes between states and the Union.
• B. Article 262 of the Constitution of India
  Article 262 of the Constitution of India empowers Parliament to make laws for the adjudication of disputes relating to the use, distribution, or control of inter-state river waters and allows it to bar the jurisdiction of courts over such disputes.
• C. Article 156 of the Constitution of India
  Article 156 of the Constitution of India is the provision that governs the tenure, conditions of office, and removal of state Governors.
• D. Article 365 of the Constitution of India
  Article 365 of the Constitution of India empowers the Union government to treat a state's failure to comply with or give effect to Union directions as a ground for concluding that the state's constitutional machinery has broken down, thereby facilitating the imposition of President's Rule under Article 356.
• E. Article 215 of the Constitution of India
  Article 215 of the Constitution of India establishes that every High Court is a court of record with the power to punish for contempt of itself.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Article 265 of the Constitution of India
Target entity description: Article 265 of the Constitution of India is a key fiscal provision that mandates no tax can be levied or collected except by authority of law, forming the constitutional foundation for all taxation statutes in the country.

• A. Article 263 of the Constitution of India
  Article 263 of the Constitution of India is a constitutional provision that empowers the President to establish an Inter-State Council to facilitate coordination and resolution of disputes between states and the Union.
• B. Article 262 of the Constitution of India
  Article 262 of the Constitution of India empowers Parliament to make laws for the adjudication of disputes relating to the use, distribution, or control of inter-state river waters and allows it to bar the jurisdiction of courts over such disputes.
• C. Article 156 of the Constitution of India
  Article 156 of the Constitution of India is the provision that governs the tenure, conditions of office, and removal of state Governors.
• D. Article 365 of the Constitution of India
  Article 365 of the Constitution of India empowers the Union government to treat a state's failure to comply with or give effect to Union directions as a ground for concluding that the state's constitutional machinery has broken down, thereby facilitating the imposition of President's Rule under Article 356.
• E. Article 215 of the Constitution of India
  Article 215 of the Constitution of India establishes that every High Court is a court of record with the power to punish for contempt of itself.
• F. None of above. chosen