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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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