| List I | List II |
| A. Income Tax | 1. Levied and collected by the Central Government |
| B. Corporation | 2. Levied and collected by the Central Government and shared by the State Government |
| C. Professional Tax | 3. Levied by the Tax Central Government but collected and appropriated by the State Government |
| D. Stamp Duties | 4. Levied, collected and retained by the State Government. |