Which one of the following taxes is not included in the Central Pool to be shared with the States according to the recommendations of Finance Commission of India?

  1. A. Personal Income Tax
  2. B. Corporate Profit Tax
  3. C. Surcharge and Cess
  4. D. Excise Duties

Correct Answer: C. Surcharge and Cess

Explanation

Surcharge and Cess are additional taxes levied by the central government for specific purposes and are not shared with the states in the Central Pool.

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