Which among the following is a Progressive Tax?
ACustoms Duty
BDevelopment Surcharge
CIncome Tax
DSales Tax
ACustoms Duty
BDevelopment Surcharge
CIncome Tax
DSales Tax
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ഇന്ത്യൻ ആദായനികുതി നിയമം 1961 പ്രകാരം കേന്ദ്ര സർക്കാർ പിരിക്കുന്ന പ്രത്യക്ഷ നികുതി ഏതാണ് ?
Consider the following statements.
1.Professional tax is levied by state government or local municipal bodies and is in addition to the income tax that the central government collects.
2.Article 276 of the constitution empowers the state to levy the tax in respect of profession, trade, calling and employment.
Which of the statement given above is / are correct ?