Consider the following statements about the legislative powers of the Union and States and identify ...........

Indian Polity Indian Parliament

Consider the following statements about the legislative powers of the Union and States and identify the incorrect one?

Only the Parliament and not the state legislatures have the power to make 'extra-territorial' legislations and laws to implement international agreements.

The President has the power to modify any parliamentary act in case of their application to scheduled and tribal areas.

The power of residuary legislation and residuary taxation lies with the parliament.

Both Parliament as well as the state legislature has the power to make laws on the state subjects when National Emergency is in force.

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Explanation:

It is the Governor and not the President who has the power to direct non-application or modification of a parliamentary act towards scheduled and tribal areas. (President is the part of Parliament only)
Residuary subjects means those subjects which don't find mention in any of the lists of the seventh schedule.
In case of a national emergency both Parliament as well as the state legislature has the power to make laws on the state subjects but Parliamentary law prevails in case of conflict between two.