Which of the following is a subject with laws from both Central and State?

Stamp Duty is a subject that falls within the purview of both Central and State laws in India due to the Constitution's distribution of powers. Under the Constitution, taxation and finance are included in the Concurrent List, which allows both the Central government and State governments to legislate on certain matters, including stamp duties.

In the case of stamp duty, while states have the authority to impose and collect stamp duty on various instruments and transactions, the Central government also has the power to enact laws regarding stamp duties that pertain to documents executed in the Union territories or under specific central acts. This dual jurisdiction creates a framework where both levels of government can operate effectively within their respective domains regarding stamp duty legislation.

In contrast, income tax is a subject that is solely under the domain of the Central government as specified in the Constitution. The Constitution provides for subjects related to foreign affairs to be managed exclusively by the Central government. The Constitution itself is not a subject of dual laws—it is the fundamental legal document outlining the structure and powers of government. Therefore, while there are various subjects governed by either Central or State laws, stamp duty distinctly exemplifies a subject managed by both.