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The subjects that are not included in the Union, State, and Concurrent list fall under the
A. Union list
B. State list
C. Residuary list
D. Concurrent list

Answer
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Hint: In order to legislate over certain matters that are not mentioned in any of the three lists, necessary amendments were made in the Constitution. It has included a separate Residuary Provision in Article 248 of the Constitution.

Complete Answer:
Matters which are important and of common interest to the States and the Union were put down in the Concurrent List. The concurrent list was made in order to ensure uniformity in the legislation with due regard to the prevailing diversity of the country. The items in the Union List and the State List can be exclusively legislated by the Parliament and the State legislatures respectively. Both have the power to legislate on items included in the Concurrent List. However, foreseeing the possibility of a situation in which legislation might be required on certain matters that are not mentioned in any of the three lists, necessary amendments were made in the Constitution. It has included a separate Residuary Provision in Article 248 of the Constitution and Entry 97 of the Union List. The residuary power of the legislation is vested in the Parliament. As per Article 248 (2) of the Indian Constitution, the Parliament has complete power to make any law with respect to a matter that is not enumerated in List II and III. For example, such power shall also include the power of making any law imposing a tax not mentioned in either of those lists.
So, the correct answer is Option C.

Note: The concurrent list was made in order to ensure uniformity in the legislation with due regard to the prevailing diversity of the country. The items in the Union List and the State List can be exclusively legislated by the Parliament and the State legislatures respectively. Both have the power to legislate on items included in the Concurrent List. For certain matters that are not mentioned in any of the three lists, in which legislation might be required, necessary amendments were made in the Constitution. It has included a separate Residuary Provision in Article 248 of the Constitution.