As per the State List under the Seventh Schedule of the Constitution o

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?

  • 1. Taxes on agricultural income
  • 2. Duties in respect of succession of agricultural land
  • 3. Estate duty in respect of agricultural land

Select the correct answer using the code given below.

1 and 2 only
2 and 3 only
1 and 3 only
1, 2 and 3
This question was previously asked in
UPSC CDS-1 – 2024
All three subjects – Taxes on agricultural income, Duties in respect of succession of agricultural land, and Estate duty in respect of agricultural land – are under the jurisdiction of the States as per the State List.
The Seventh Schedule of the Constitution contains lists distributing legislative powers between the Union and the States. Several entries in the State List (List II) specifically deal with land, agriculture, and related taxes and duties, confirming State jurisdiction over these matters.
Specifically, Entry 46 of List II pertains to “Taxes on agricultural income”, Entry 47 to “Duties in respect of succession to agricultural land”, and Entry 48 to “Estate duty in respect of agricultural land”.