(QUIZ) Polity MCQs : Professional Tax
(QUIZ) Polity MCQs : Professional Tax
1. Consider the following statements.
- Professional tax is levied by state government or local municipal bodies and is in addition to the income tax that the central government collects.
- 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.
- 1 only
- 2 only
- Both 1 & 2
- Neither 1 nor 2
2. Consider the following statements.
- Currently, 29 states / UTs collect revenue through this source and most of them have already imposed the maximum permissible levy of Rs. 2500 a year.
- Uttar Pradesh, Uttaranchal, Jharkhand and Arunachal Pradesh are the only exceptions and have not levied professional tax.
Which of the statement given above is / are correct.
- 1 only
- 2 only
- Both 1 & 2
- Neither 1 nor 2