Which one of the following subjects does NOT come under the Union List?
2025
Which one of the following subjects does NOT come under the Union List?
Answer: C. Taxes on Agricultural Income — ConceptThe Seventh Schedule of the Constitution distributes legislative subjects between the Union and the States through the Union List, State List and…
- A.
Railways
- B.
Insurance
- C.
Taxes on Agricultural Income
- D.
Post Office Savings Bank
Show answer & explanation
Correct answer: C
Concept
The Seventh Schedule of the Constitution distributes legislative subjects between the Union and the States through the Union List, State List and Concurrent List.
A subject in the Union List is ordinarily legislated on by Parliament, while a subject in the State List is ordinarily legislated on by State Legislatures, subject to constitutional exceptions.
Application
Taxes on agricultural income are placed in Entry 46 of the State List, so this subject does not come under the Union List.
Contrast
Railways appear in Entry 22 of the Union List.
Insurance appears in Entry 47 of the Union List.
Taxes on agricultural income appear in Entry 46 of the State List.
Post Office Savings Bank appears within Entry 39 of the Union List.
Cross-check
Thus, three offered subjects are assigned to the Union List, whereas taxes on agricultural income are assigned to the State List. The required answer is Taxes on Agricultural Income.