Home / Polity / SET2-POL-060 Agricultural Income Tax Concept Deep Dive: UPSC Practice If taxes on agricultural income are introduced in India, then as per the Constitution, such taxes would be: A. Levied and collected by the Centre but assigned to the states.B. Levied by the Centre but collected and appropriated by the states.C. Levied and collected by the Centre but distributed between the Centre and the states.D. Levied, collected and retained by the states.