Multiple choice

Which one of the following comes in the category of the state tax?

  1. Agricultural income tax

  2. House tax

  3. Income tax

  4. Corporation tax

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

Agricultural income tax is levied by state governments in India under the Constitution. Income tax and corporation tax are direct taxes under the exclusive jurisdiction of the central government. House tax is a local municipal tax, not a state tax. States have independent taxation powers for certain subjects like agricultural income, land revenue, and state excise duty.