In India, the tax proceeds of which one of the following as a percentage of gross tax revenue has significantly declined in the last five years? 

(a) Service tax (b) Personal income tax (c) Excise duty (d) Corporation tax

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2 Answers

(c) The excise duty’s share in the total tax revenue, which was 41.3 percent in 1992-93, declined to 25.1 percent in 2006-07. The customs duty’s share in the total tax revenue, which was 31.9 percent in 1992-93, fell to 17.5 percent in 2006-07, as a result of massive structuring on excise and customs.

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(c) Excise duty

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