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Match List-I with List-II :

List-IList-II
A. Stamp duties and duties on medicalI. Duties levied by the Union Government but collected and appropriated by the State
B. Duties on succession to property other than agricultural landII. Taxes levied and collected by the Union but assigned to the States
C. Taxes on income other than corporation tax and taxes on agricultural incomeIII. Taxes levied and collected by the Union and distributed between the Union and the States
D. Excise duty on items other than medical and toilet preparationIV. Taxes levied and collected by the Union but which may be distributed between the Union and the States

Choose the correct answer from the options given below :

  • A.A-I, B-II, C-III, D-IV
  • B.A-I, B-III, C-IV, D-II
  • C.A-II, B-I, C-III, D-IV
  • D.A-I, B-IV, C-III, D-II

Answer: A

The correct matching is A-I, B-II, C-III, D-IV.

The pairs follow the Constitution's scheme for sharing taxes as it stood before the 80th (2000) and 101st (2016) Amendments. Stamp duties and duties on medicinal and toilet preparations were levied by the Union but collected and kept by the states under Article 268 (A-I). Duties on succession to non-agricultural property were levied and collected by the Union but assigned wholly to the states under Article 269 (B-II).

Taxes on non-agricultural income other than corporation tax were levied and collected by the Union and distributed between the Union and states under Article 270 (C-III). Union excise duties other than on medicinal and toilet preparations could be shared with the states under Article 272 (D-IV). Each other option swaps at least two of these articles.

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