Tax Structure in India

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Multiple Choice

The following taxes are levied, collected and retained by the centre.
(a) Customs duty
(b) Tax on railway fares and freights
(c) Corporation tax
(d) Tax on capital (other than agricultural land)
Which of the above is/are incorrect?

  1. Only (a)
  2. Only (b)
  3. Only (a) and (c)
  4. Only (d)
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