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| 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 | |
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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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