Q. Income tax is levied and collected by
आयकर लगाया और एकत्र किया जाता है
Explanation
Under Entry 82 of the Union List, income tax (except on agricultural income) is levied and collected by the Union Government.
संघ सूची की प्रविष्टि 82 के अंतर्गत आयकर (कृषि आय को छोड़कर) संघ सरकार द्वारा लगाया और एकत्र किया जाता है।
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