Which of the following is not a subject of the Union List?

Correct option is C

Taxes on agricultural income are not a subject of the Union List but fall under the State List as per the division of powers outlined in the Constitution of India. The Union List primarily covers subjects of national importance that only the Parliament can legislate on, such as taxation on income other than agricultural income, corporation tax, and duties related to property succession except for agricultural land. This division ensures clarity and autonomy in governance at both the state and union levels.
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1. Union List: Contains 97 subjects of national importance (initially), such as defense, foreign affairs, and atomic energy.
2. State List: Comprises subjects of regional importance like police, public health, and taxes on agricultural income.
3. Concurrent List: Subjects where both Union and State legislatures can make laws, e.g., education, marriage, and adoption.
4. Taxation powers are divided to prevent overlaps; agricultural income taxation is explicitly a state matter.
5. Duties in respect of property succession other than agricultural land are in the Union List to maintain uniformity in legal matters across states.