List-I (Source) | List-II (Tax) | ||
A. | Taxes levied by the union but collected and appropriated by the states | 1. | Taxes on income other than agriculture |
B. | Taxes levied, collected and retained by the states | 2. | Starmp duties |
C. | Taxes levied and collected by the centre but assigned to the states | 3. | Capitation tax |
D. | Taxes levied and collected by the centre and the states | 4. | Taxes on lands and buildings |
5. | Taxes on consignment of goods in the course of inter- state trade |
A) A-1 B-5 C-4 D-2
B) A-2 B-4 C-5 D-1
C) A-1 B-3 C-5 D-2
D) A-2 B-5 C-4 D-1
Correct Answer: B
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