Q.

Which of the following taxes is not collected by the Central Government?

A. Income tax
B. Customs duty
C. Professional tax
D. Excise duty
Answer» C. Professional tax
Explanation: A professional tax, also known as an occupation tax or a professional privilege lax, is a tax that a professional must pay to receive the right to practice a professional service. Many state and local governments collect professional tax, and a professional who has clients in more than one state may owe professional taxes in several states.
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