Article 268 Concept

Deep Dive: UPSC Practice

Consider the following pairs: 1. Taxes levied by the Union but collected and appropriated by the States — Stamp Duties 2. Taxes levied, collected and retained by the states — Taxes on lands and buildings 3. Taxes levied and collected by the Centre but assigned to the States — Taxes on the sale or purchase of newspapers 4. Taxes levied and collected by the Centre but distributed between the Centre and states — Tolls Taxes How many of the above pairs are correctly matched?