## Power to Levy Taxes
Taxes in India can be levied only through the authority of the Constitution — not at the discretion of any officer or department.
### Article 265 — No Tax Without Law
> No tax can be levied or collected except by authority of law.
This is the foundational safeguard: every tax must be backed by a validly enacted law.
### Article 246 + Seventh Schedule — Who Can Make Tax Laws
Article 246 read with the Seventh Schedule divides legislative powers into three lists:
| List | Who can legislate |
|---|---|
| Union List | Only Parliament |
| State List | Only State Legislatures |
| Concurrent List | Both Parliament and State Legislatures |
### Source of the Income Tax Power
Entry 82 of the Union List (in the Seventh Schedule, under Article 246) empowers Parliament to make laws on:
> Taxes on income other than agricultural income.
This is exactly why:
- Income tax is a Central (Union) levy made by Parliament.
- Agricultural income is outside Entry 82 → it is exempt from central income tax (it falls to the States).