Full physical source page · unreviewed extraction

The Constitution of India in English 2026: page 347

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 347, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

Legal currency, territorial applicability and extraction fidelity are unverified. Catalog checksum/size differs from the delivered PDF; both identities are retained. Articles, Schedule/appendix material and source footnotes share these physical pages. Compare the full original image.

Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

Retained layout text

316                   THE CONSTITUTION OF INDIA
                                (Seventh Schedule)

      86. Taxes on the capital value of the assets, exclusive of agricultural land,
of individuals and companies; taxes on the capital of companies.
      87. Estate duty in respect of property other than agricultural land.
      88. Duties in respect of succession to property other than agricultural land.
      89. Terminal taxes on goods or passengers, carried by railway, sea or air;
taxes on railway fares and freights.
      90. Taxes other than stamp duties on transactions in stock exchanges and
futures markets.
      91. Rates of stamp duty in respect of bills of exchange, cheques,
promissory notes, bills of lading, letters of credit, policies of insurance, transfer
of shares, debentures, proxies and receipts.           e
      1
        [92. *           *            *           od
                                                   *             *            *]
      2
        [92A. Taxes on the sale or purchase of goods other than newspapers,
                                             aC
where such sale or purchase takes place in the course of inter-State trade or
commerce.]
                                         di
      3                               In
        [92B. Taxes on the consignments of goods (whether the consignment is to
the person making it or to any other person), where such consignment takes
place in the course of inter-State trade or commerce.]
      4
        [92C. *            *            *            *             *            *]
      93. Offences against laws with respect to any of the matters in this List.
      94. Inquires, surveys and statistics for the purpose of any of the matters in
this List.
      95. Jurisdiction and powers of all courts, except the Supreme Court, with
respect to any of the matters in this List; admiralty jurisdiction.
      96. Fees in respect of any of the matters in this List, but not including fees
taken in any court.
      97. Any other matter not enumerated in List II or List III including any tax
not mentioned in either of those Lists.

1. Entry 92 omitted by the Constitution (One Hundred and First Amendment) Act, 2016,
   s. 17(a)(ii) (w.e.f. 16-9-2016).
2. Ins. by the Constitution (Sixth Amendment) Act, 1956, s. 2 (w.e.f. 11-9-1956).
3. Ins.by the Constitution (Forty-sixth Amendment) Act, 1982, s. 5 (w.e.f. 2-2-1983).
4. Entry 92C was ins. by the Constitution (Eighty-eighth Amendment) Act, 2003, s. 4
   (which was not enforced) and omitted by the Constitution (One Hundred and First
   Amendment) Act, 2016, s. 17(a)(ii) (w.e.f. 16-9-2016).

Compare original page image