List-I (source) | List-II (Tax) | ||
A. | Tax levied by the union of India and assigned to the centre | 1. | Income Tax |
B. | Tax levied by the union of India but assigned to the states | 2. | Land Revenue |
C. | Tax levied by the states and assigned to the state | 3. | Taxes on goods of inter- state trade |
D. | Tax levied by the union of India and distributed between the union and the starts | 4. | Surcharge |
A) A-4 B-1 C-2 D-3
B) A-2 B-3 C-4 D-1
C) A-2 B-1 C-4 D-3
D) A-4 B-3 C-2 D-1
Correct Answer: D
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