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Residuary powers comparison: (a) USA: 10th Amendment - powers not delegated to US nor prohibited to States reserved to States/people, (b) India: Article 248 - Parliament has exclusive power to make laws on residuary subjects; includes power to impose residuary taxes. Rationale: Constituent Assembly prioritized national unity and coordinated development in diverse, post-Partition India; strong Centre to prevent fragmentation. Criticism: Can enable Centre to encroach on State domain by claiming residuary character. Illustrates Indian federalism's unitary bias: flexibility for national integration while preserving defined State autonomy.