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Corporation tax
is levied and appropriated by the States
is levied by the Union and collected and appropriated by the States
is levied by the Union and shared by the Union and the States
is levied by the Union and belongs to its exclusively
4th option is correct. Corporation tax is a tax imposed on the net income of the company. Companies, both private and public which are registered in India under the Companies Act 1956, are liable to pay corporate tax.
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