Which of the following taxes is exclusively and totally assigned to the Central Government by the Constitution? (1) Estate Duty (2) Sales Tax (3) Taxes on Railway Fares and Freights (4) Corporation Tax

Which of the following taxes is exclusively and totally assigned to the Central Government by the Constitution? (1) Estate Duty (2) Sales Tax (3) Taxes on Railway Fares and Freights (4) Corporation Tax
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(4) Corporation Tax Explanation: The authority to levy a tax is derived from the Constitution of India which allocates the power to levy various taxes between the Centre and the State. Article 246 of the Indian Constitution, distributes legislative powers including taxation, between the Parliament of India and the State Legislature. Taxes of Central government under constitutionally established scheme of taxation are: taxes on income other than agricultural income; duties of customs including export duties; corporation tax; taxes on capital value of assets, exclusive of agricultural land, of individuals and companies, taxes on capital of companies; estate duty in respect of property other than agricultural land, etc.
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Which one of the following is NOT an example of indirect tax? (1) Sales tax (2) Excise duty (3) Customs duty (4) Expenditure tax

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Name the body which was established to provide safety and security of SCs' and STs' social, economic, cultural and educational concerns after an amendment in the Indian constitution? (1) Law Commission of India (2) National Commission for SC and ST (3) Special officer for Linguistic Minorities (4) Central Vigilance Commission

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