SSC History Sample Paper NCERT Sample Paper-2

  • question_answer
    Direction: Following item consists of two statements, one labelled as 'Assertion (A) ' and the other as 'Reason (R)'. You are to examine these two statements carefully and select the answers to these items using the code given below:
    Assertion (A) : The Government of India introduced income-tax in 1860 as a temporary measure.
    Reason (R): The Government of India wanted to utilize the extra revenue to spread and promote western education in India.

    A)  Both A and R are individually true and R is the correct explanation of A

    B)  Both A and R are individually true but R is not the correct explanation of A

    C)  A is true but R is false

    D)  A is false but R is true

    Correct Answer: C

    Solution :

    [c] Following the Mutiny of 1857, the British Government faced an acute financial crisis. To fill up the treasury, the first Income-tax Act was introduced in February, 1860 by James Wilson, who became British-India's first Finance Minister. Thenceforth, there were many developments in the field of taxation. The tax system was modelled largely on the lines of the British system prevailing then. James Wilson, while introducing the I-T Act in 1860, quoted from Manu for levying income-tax in the country.

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