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?<br>1. Taxes on agricultural income<br>2. Duties in respect of succession of agricultural land<br>3. Estate duty in respect of agricultural land<br>Select the correct answer using the code given below.
- A. 1 and 2 only
- B. 2 and 3 only
- C. 1 and 3 only
- D. 1, 2 and 3 ✓
Correct Answer: D. 1, 2 and 3
Explanation
Under the State List (List II) of the Seventh Schedule, taxes on agricultural income (Entry 46), duties in respect of succession to agricultural land (Entry 47), and estate duty in respect of agricultural land (Entry 48) are all under the jurisdiction of the State Governments.
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