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

(A) Income tax
(B) Customs duty
(C) Professional tax
(D) Excise duty

Correct Answer : Professional tax
Question Asked : SSC Tax Assistant (Income Tax & Central Excise) Exam 2007
Explanation : A professional tax, also known as an occupation tax or a professional privilege tax, 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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