State taxation powers MCQ — 1 Practice Questions with Answers

Explanation

Income tax on non-agricultural income is a Union tax; it is not levied and collected by the Rajasthan State Government. Taxes on agricultural income fall within the state taxation field, though many states levy them narrowly or not at all in practice. Taxes on land and buildings are associated with state or local taxation powers. Road or vehicle tax is also a state-level levy connected with motor vehicles and transport administration. Hence income tax is the item outside Rajasthan State Government's levy-and-collection power.