Agricultural income tax MCQ — 1 Practice Questions with Answers

Explanation

Agricultural income is constitutionally within the taxing power of states, and Bihar is conventionally cited as the first state in India to impose Agricultural Income Tax. Madhya Pradesh and Maharashtra are not treated as the first state for this purpose. West Bengal has had its own agricultural-income tax framework, but it is not the earliest in the standard exam fact. The question asks specifically for the first state, so Bihar fits the published key and the historical fact used in such examinations.