In the Indian constitutional framework, which of the following taxes cannot be levied by the Union Government of India?

Introduction / Context:
India follows a federal structure in which taxation powers are divided between the Union Government and the state governments through the Constitution. Certain taxes are levied exclusively by the Union, some by the states, and some may be shared. This question asks which specific tax among the options cannot be levied by the Union Government, meaning it falls within the jurisdiction of the states.

Given Data / Assumptions:

• The question is about constitutional allocation of taxing powers in India.
• Options include tax on professions, service tax, income tax on non agricultural income, customs duties, and central excise duties.
• We assume the standard division of subjects between the Union List and the State List in the Seventh Schedule of the Constitution.
• The task is to identify which tax belongs to the State List rather than the Union List.

Concept / Approach:
Taxes on professions, trades, callings, and employments fall under the jurisdiction of the states according to the State List. States can impose a tax on such professional activities subject to a maximum limit prescribed by Parliament. In contrast, service tax (before it was merged into GST), income tax on non agricultural income, customs duties, and central excise duties have traditionally been levied by the Union Government and fall under the Union List or are shared but levied centrally. Therefore, the correct approach is to identify the one tax that is clearly a state subject.

Step-by-Step Solution:
Step 1: Recall that tax on professions, trades, callings, and employments is mentioned in the State List of the Seventh Schedule.Step 2: Note that service tax, before the introduction of GST, was levied by the Union Government and administered centrally.Step 3: Recognise that income tax on non agricultural income is a central subject, even though part of the proceeds may be shared with states.Step 4: Remember that customs duties and central excise duties are classic examples of Union taxes.Step 5: Conclude that tax on professions, trades, callings, and employments cannot be levied by the Union Government directly.

Verification / Alternative check:
Verification can be done by consulting the Seventh Schedule of the Indian Constitution. Entry relating to taxes on professions appears in the State List, which defines matters on which only state legislatures can make laws. In contrast, entries related to income tax (excluding agricultural income), customs duties, and excise duties appear in the Union List. This confirms that the professional tax is the one not levied by the Union.

Why Other Options Are Wrong:
Service tax was historically a central levy, introduced by the Union Government and later subsumed under GST. Income tax on non agricultural income is levied by the Union and forms a major source of central revenue. Customs duties on imports and exports and central excise duties on specific goods are classic Union taxes. Though the proceeds may be shared or assigned partly to states in some cases, the power to levy these taxes rests with the Union, so they are not correct answers to this question.

Common Pitfalls:
Some candidates misinterpret sharing of tax revenue as shared power to levy the tax. They may therefore incorrectly think that income tax or excise duties are not purely central. Another common confusion arises from the terminology, where professional tax sounds small and local, and candidates may overlook its constitutional basis. Remembering that tax on professions falls under the State List can help avoid these mistakes.

Final Answer:
Tax on professions, trades, callings and employments cannot be levied by the Union Government and is a state subject.