Multiple choice

Which among the following is not the central government tax?

  1. Land Revenue

  2. Customs Duty

  3. Income tax

  4. Corporation Tax
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A Correct answer
Explanation

Land Revenue is a state tax under India's constitutional fiscal federalism, while Customs Duty, Income Tax, and Corporation Tax are central government taxes. The Constitution divides taxation powers between the Union and State governments, with land being exclusively under state jurisdiction. This division is fundamental to India's federal structure.

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