Which of the following taxes are NOT collected by the union government?

Correct option is B

The correct answer is (b) Profession tax and stamp duty.
· Profession tax and stamp duty are taxes that are collected by the state governments, not the union (central) government.
· Profession tax is imposed on income earned through professions, trades, and employment, while stamp duty is collected on legal documents like property transactions.
Information Booster:
· Estate duty: Though abolished in India, when it was in force, it was collected by the union government.
· Custom duty: This is a tax on goods imported into the country and is collected by the union government.
· Excise duty: It is a tax on the production of goods within the country and is also collected by the union government (now replaced by GST in most cases).