Multiple choice

Which of the following taxes belong to a state of Indian Union exclusively?

  1. Taxes on lands and buildings.

  2. Taxes on mineral rights

  3. Taxes on entry of goods into local areas.

  4. Taxes on income other than agricultural income.

Select the correct answer using the code given below:

  1. Only 1,2 and 3

  2. Only 2 and 3

  3. Only 1 and 4

  4. 1,2,3 and 4

Reveal answer Fill a bubble to check yourself
A Correct answer
Explanation

Taxes on lands and buildings (state list entry 49), taxes on mineral rights (state list entry 50), and taxes on entry of goods into local areas (state list entry 56) are all state subjects. However, taxes on income other than agricultural income (union list entry 82) are exclusively under the Union's taxation powers, not the states. The Constitutional allocation divides taxation powers between the Union and state lists.

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