As per article 246 of the Constitution of India, only Parliament has the exclusive power to make laws with respect to Union List which includes taxes on income. The state has the power to make laws only with respect to the Concurrent and State list. However, professional tax though is a kind of tax on income is levied by State Government (not all states in the country chose to levy professional tax). State Government is also empowered to make laws with respect to professional tax though being a tax on income under Article 276 of the Constitution of India which deals with tax on professions, trades, callings and employment. Following are the various verticals of Taxation:-

Individual Taxation, Non-Resident Taxation, Business Taxation, Income Tax Returns, TDS Returns, Assessment & Appeal, Search & Seizure, Transfer Pricing, International Taxation & DTAA, Tax Planning, 15CA & 15CB, Professional Tax