In India, tax on income other than agricultural income is imposed by

Tax on non-agricultural income is imposed by the Central Government (Union): Entry 82 of List I (Union List) of the Seventh Schedule gives Parliament power to levy taxes on income other than agricultural income, and the Income-tax Act, 2025 is the law that levies it. States can tax only agricultural income (Entry 46, List II), so neither the States alone nor both governments together levy this tax. The Constitution allocates the taxing power but does not itself impose any tax; Article 265 says no tax shall be levied or collected except by authority of law.