2024 · Q52
As per the State List under the Seventh Schedule of the Constitution of India, the States have jurisdiction over agricultural land in connection with which of the following subjects?
- 1Taxes on agricultural income
- 2Duties in respect of succession of agricultural land
- 3Estate duty in respect of agricultural land
Select the correct answer using the code given below.
General KnowledgeIndian Polity and Governance
- A1 and 2 only
- B2 and 3 only
- C1 and 3 only
- D1, 2 and 3
Explanation
Under the Seventh Schedule, all three subjects fall in the State List (List II): Entry 46 covers taxes on agricultural income, Entry 47 covers duties in respect of succession to agricultural land, and Entry 48 covers estate duty in respect of agricultural land. The states therefore have jurisdiction over agricultural land in connection with all three subjects. The answer is (D). (Cross-checked with Testbook's CDS-I 2024 solutions and the constitutional entries.)