42nd B.P.S.C. (Pre) 1997-98

Which of the following is not a tax of the Central Government?

aIncome Tax
bLand Revenue✓ Correct
cCustom Duty
dExcise Duty

Explanation

Among the above options, income tax, customs duty, and excise duty are taxes of the Central Government, but land revenue is imposed and collected by the State Governments.

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