| Which of the following taxes are levied and collected and retained by the States? |
| 1. Taxes on mineral rights |
| 2. Taxes on entry of goods into a local area |
| 3. Taxes on agricultural income |
| 4. Taxes on professions, trades, callings and employments |
A) 1, 3 and 4
B) 1, 2 and 3
C) 2 and 3
D) 1, 2, 3 and 4
Correct Answer: D
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