Subjects such as Defence, Railways and Income Tax are placed under which List of the Constitution of India?
Union List
The Seventh Schedule of the Constitution of India divides legislative subjects into three lists — Union List (List I), State List (List II) and Concurrent List (List III).
The Union List contains subjects of national importance on which only Parliament can make laws. It originally had 97 entries (now 100 after amendments).
Defence of India (Entry 1), Railways (Entry 22) and Taxes on income other than agricultural income (Entry 82) are all placed in the Union List, because they require uniform, country-wide policy.
The State List (police, public health, agriculture) and the Concurrent List (education, forests, marriage) do not contain these subjects, and residuary powers under Article 248 relate to items in none of the three lists.
Hence, the answer is Union List.
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