Question

Which one of the following is not a central tax?

• A. Income Tax
• B. Customs Duty
• C. Excise Duty
• D. Land Revenue

Hint:

Remember: - Taxes like Income Tax, Customs Duty, Excise Duty are under the Central Government. - Land Revenue, Agriculture Tax, and State Excise are under State Governments.

Answer 1

The Correct Option is D

Step 1: Understanding the nature of central and state taxes.
Central taxes are those taxes which are collected by the Central Government. These include: \[ \text{Income Tax, Customs Duty, Excise Duty, GST (Central share), etc.} \] Land Revenue, however, is collected by the State Governments and not by the Centre. Step 2: Conclusion.
Since Land Revenue is a State subject, it is not a Central Tax.