Residuary powers of legislation

(1) 1[Subject to article 246A, Parliament] has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List. (2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists.

Source: Constitution of India, Legislative Department, Government of India. Reproduced under Section 52(1)(q), Copyright Act 1957.