(MCQ) IAS PRE GS Online Coaching : Polity - "Professional Tax"

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(MCQ) Polity: Professional Tax

1. 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.

1. 1 only
2. 2 only
3. Both 1 & 2
4. Neither 1 nor 2

2. Consider the following statements.

1. 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.
2. 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. 1 only
2. 2 only
3. Both 1 & 2
4. Neither 1 nor 2

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