Libraries Museums Ancient and historical monuments Estate duty Taxes on agricultural income Taxes on land and buildings Concurrent List The Concurrent List includes subjects on which both the Union and State Governments can legislate. However, in case of a conflict between a Union law and a State law on a concurrent subject, the Union law prevails. 1.1 Scope of the Study This study deals with an important aspect of Indian federalism, namely, the concurrent powers of legislation under the Constitution. The subject of federalism in any country covers a vast area, embracing legislative, executive and judicial powers, as distributed between the federal union and its units. Distribution of legislative power is only one branch of the subject; and in that branch, the topic of concurrent legislative power is only a sub-branch (so to say). The web page shows the full text of the List I of the Union List, which enumerates the subjects that are under the exclusive jurisdiction of the Union government of India. The List I includes topics such as defence, foreign affairs, currency, banking, trade, and communication. Clause (1): Parliament has exclusive power to legislate on subjects in the Union List. Clause (2): Both Parliament and State Legislatures can make laws on subjects in the Concurrent List. Clause (3): State Legislatures have exclusive power over subjects in the State List.