Which of the following is not a Central Government Tax?

Income tax

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Customs

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Land tax

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Corporation tax

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Solution

The correct option is C Land tax
A land value tax or location value tax, also called a site valuation tax, split rate tax, or site-value rating levied on the unimproved value of the land. Unlike property taxes, it disregards the value of buildings, personal property and other improvements to real estate. It is collected by the State Government.

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