Solution:Tax on agricultural income' is listed as entry number 46 in the State List given in the Seventh Schedule to the Constitution of India.'Tax on income other than agricultural income' is a subject of the Union List (Entry-82).
Here is an overview of the Union List, State List, and Concurrent List in the 7th Schedule of the Indian Constitution. These lists define the distribution of legislative powers between the Union and the States.
1. Union List (List I)
The Union List contains subjects on which only the Central Government can legislate. These are matters of national importance. Examples include:
2. State List (List II)
The State List contains subjects on which only the State Governments can legislate. These matters are related to local or regional issues. Examples include:
3. Concurrent List (List III)
The Concurrent List contains subjects on which both the Central and State Governments can legislate. If there is a conflict between the laws made by the Union and the State on the same matter, the Union law prevails. Examples include: