The Central Government has been empowered by entry of the Union list of schedule VII of the constitu...........

Constitutional Law Articles, Schedules and Amendment

The Central Government has been empowered by entry ________________ of the Union list of schedule VII of the constitution of India to levy tax on income other than agricultural income.

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Explanation:

- Entry 82 of the Union List empowers the Central Government to levy taxes on income, excluding agricultural income.

- This is an essential power as it allows the central government to collect taxes directly from non-agricultural income sources.

- The Union List is part of the Seventh Schedule of the Indian Constitution, which includes topics solely under the central government’s legislative capacity.

- Option 2: 82 is correct as it specifically deals with taxes on income (except agricultural income) under the central government's purview.

- Option 1: 84 deals with duties of excise on tobacco and other goods.

- Option 3: 81 is about inter-State trade and commerce.

- Option 4: 85 deals with corporation tax.

Option 2: 82 is the correct answer.