Question

Which one of these is not a tax of the central government?

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

Hint:

Land revenue is a tax collected by state governments, not by the central government.

Answer 1

The Correct Option is C

Step 1: Understanding Taxes of the Central Government.
The central government in India levies various taxes, such as income tax, excise duty, and sales tax (which has been replaced by GST at the national level). These taxes are collected by the central authorities. Step 2: Identifying Land Revenue.
Land Revenue is not a tax of the central government; it is a state government tax in India. The responsibility for levying and collecting land revenue lies with the respective state governments. Step 3: Verifying the Options.
Option (1): Income tax is a tax levied by the central government.
Option (2): Sales tax was earlier a state government tax, but GST is a central tax now.
Option (3): Land Revenue is a tax imposed by state governments, not the central government.
Option (4): Excise duty is levied by the central government.