Which of the following is an example of a subject listed in the Concurrent List?

The choice of taxation as an example of a subject listed in the Concurrent List is accurate because the Concurrent List, as defined in the Constitution of India, includes subjects where both the central and state governments can legislate. Taxation specifically includes various forms of taxes, enabling both levels of government to create laws regarding the collection, assessment, and administration of taxes.

The rationale behind this is to allow for more flexible governance as tax needs can vary between states, yet the central government also needs the authority to impose taxes that may affect the country as a whole. This dual power helps facilitate uniformity and coherence in tax law while considering the specific requirements of diverse states.

In contrast, defense, education, and health care are categorized differently in the Constitution. Defense falls strictly under the Union List, where only the central government has exclusive rights to legislate. Education is primarily a subject in the Concurrent List as well, but it does not directly relate to taxation itself. Health is mainly managed by the state governments or through specific directives from the central government, but again it isn't related to taxation. Thus, taxation distinctly qualifies as a subject where both levels of government hold legislative powers, making it the correct answer in this context.