Explanation:

- Option 1: 84

- Relates to "powers of the President in respect of matters in the Union List not enumerated in Schedule VII."

- Option 2: 82

- This empowers the Central Government to levy taxes on income other than agricultural income.

- Entry 82 is the one that gives the central authority this power.

- It establishes the framework for income taxation by the federal government.

- Option 3: 81

- Concerns "inter-state trade and commerce."

- Not related to income tax.

- Option 4: 85

- Involves the "constitution, organization, jurisdiction, and powers of the Supreme Court."

- Not related to taxation.

- Correct Answer: Option 2, 82