The Seventh Schedule to the Constitution of India under Article 246 specifies the allocation of powers and functions between the Union and the State legislatures. Presently, the Union List contains 98 subjects (originally 97), the State List contains 59 subjects (originally 66) and the Concurrent List contains 52 subjects (originally 47). Inter-State trade and commerce finds itself in the Union list of the seventh schedule. Inter-state migration as entry 42. Entry 81 of the Union List mentions Inter-State migration and inter-State quarantine. Corporation Tax is entry 85 in the Union List. Hence, option (c) is the correct answer.