Agricultural income tax is assigned to the State Governments by
- Athe Finance Commission
- Bthe National Development Council
- Cthe Inter-State Council
- Dthe Constitution of IndiaCorrect
Explanation
The correct answer is D because the division of powers between the Union and the States is explicitly defined in the Constitution of India. Specifically, under the Seventh Schedule, List II (State List), Entry 46 grants State Governments the exclusive power to levy taxes on agricultural income. Unlike the Finance Commission, which recommends the distribution of existing tax proceeds, or the other bodies mentioned, the Constitution is the primary legal source that assigns this specific taxing authority to the States.
Related questions
More UPSC Prelims practice from the same subject and topic.
- Prelims 1995GS1polity-and-governance
Which of the following is/are extra-constitutional and extra-legal device(s) for securing cooperation and coordination between the States in India? I. The National Development Council II. The Governor…
- Prelims 1995GS1polity-and-governance
Which of the following are matters on which a constitutional amendment is possible only with the ratification of the legislatures of not less than one-half of the States? I. Election of the President …
- Prelims 1995GS1polity-and-governance
Which one of the following States of India does not have a Legislative Council so far even though the Constitution (Seventh Amendment) Act, 1956 provides for it?
- Prelims 1995GS1polity-and-governance
Consider the table given below providing some details of the results of the election to the Karnataka State Legislative: Assembly held in December, 1994. In terms of electoral analysis, the voter seat…
- Prelims 1995GS1polity-and-governance
Which one of the following is correct in respect of the commencement of the election process in India?
- Prelims 1995GS1polity-and-governance
Who among the following have the right to vote in the elections to both Lok Sabha and Rajya Sabha?