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    Question

    Which authority is empowered to levy professional tax in

    India?
    A Central Government Correct Answer Incorrect Answer
    B State Government Correct Answer Incorrect Answer
    C Municipal Corporation Correct Answer Incorrect Answer
    D Reserve Bank of India Correct Answer Incorrect Answer

    Solution

    Under Article 276 of the Indian Constitution, state governments are authorized to impose a professional tax on income derived from professions, trades, or employment. This tax applies to both residents and non-residents within a state, with rates and slabs varying across states.

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