खालील विधाने वाचा आणि चुकीचे विधान निवडा :

The correct answer is Option D (Parliament has power to impose tax, Article 246).

Key Points:
• Statement (1) is correct: Article 245 governs the territorial extent of laws made by Parliament (whole or any part of India) and State legislatures.
• Statement (2) is correct: Article 247 empowers Parliament to provide for the establishment of certain additional courts for better administration of laws made by Parliament.
• Statement (3) is correct: Article 248 vests residuary powers of legislation exclusively in Parliament.
• Statement (4) is INCORRECT: Article 246 deals with the 'Subject-matter of laws made by Parliament and by the Legislatures of States' (Union, State, and Concurrent Lists under the Seventh Schedule), not specifically 'power to impose tax' (Article 265 governs taxes not to be imposed save by authority of law).
• Key Takeaway: Article 246 distributes legislative subject matters (7th Schedule Lists); Article 265 provides that no tax shall be levied except by law.