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Question
Which of the following taxes is not collected by the Central Government ?
Options:
A .  Excise duty
B .  Customs duty
C .  Income tax
D .  Professional tax
Answer: Option D
Answer: (d)
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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