Which of the following are part of the Union List?
i. Duties in respect of succession to property other than agricultural land.
ii. Corporation tax.
iii. Taxes on agricultural income.
iv. Taxes on income other than agricultural income.
Choose the correct answer:
Last updated May 13, 2026
Correct Answer:
Option C —
i,ii and iv only
In India, the power to levy taxes is divided between the Union (Central Government) and the States according to the Seventh Schedule of the Constitution. A recurring theme in this distribution is that the Union handles most industrial and commercial taxes, while agriculture is strictly reserved for the States.
Analysis of the Options
i. Duties in respect of succession to property other than agricultural land (Union List): Under Entry 88, the Union has the power to tax the succession of non-agricultural property. If it were agricultural land, it would fall under the State List (Entry 47).
ii. Corporation tax (Union List): Under Entry 85, taxes on the income of corporations (companies) are levied and collected by the Union. This is one of the largest sources of revenue for the Central Government.
iii. Taxes on agricultural income (State List): This is the "odd one out." Under Entry 46 of the State List, only State Governments have the authority to levy taxes on agricultural income. The Union is constitutionally barred from doing so.
iv. Taxes on income other than agricultural income (Union List): Under Entry 82, the Union levies what we commonly call "Income Tax." Again, the Constitution explicitly excludes "agricultural income" from the Union's jurisdiction.
Comparison of Taxing Powers
Why the distinction matters
The exclusion of agricultural income from the Union List is why the Central Government cannot tax farmers' income through the standard Income Tax Act. Any move to tax agricultural income would require either a Constitutional Amendment or a specific law passed by an individual State Legislature.
Answer verified by Quintessence Classes faculty — Karan Nagar, Srinagar.
