Multiple choice

Which of the following taxes is not collected by the Central Government?

  1. Income tax

  2. Customs duty

  3. Professional tax

  4. Excise duty
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Professional tax is a state-level tax levied by state governments on professions, trades, and employment. The Central Government collects income tax, customs duty, and excise duty, but professional tax falls under the taxation powers of states as per the Constitution.

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