Agricultural income tax is assigned to the State Government by: (a) Finance Commission
Agricultural income tax is assigned to the State Government by:
(a) Finance Commission
(b) National Development Council
(c) Inter-State Council
(d) The Constitution of India
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(d) Art. 269 says taxes on income other than agricultural income shall be levied and collected by the Government of India and distributed between the Union and States. Entry 46 in the state list of Seventh Schedule. This gives power to the state governments to impose agricultural income tax.
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