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The central Divisible pool excludes:
taxes in article 268
taxes in article 269
Surcharges on taxes and duties as specified in the article 271.
all
- Option 1: Taxes in Article 268 are excluded from the central divisible pool as they pertain to duties levied by the Union but collected by the states.
- Option 2: Taxes in Article 269 are also excluded from the central divisible pool. These are taxes levied and collected by the Union but assigned to the states.
- Option 3: Surcharges on taxes and duties mentioned in Article 271 are excluded from being shared with states, as they are meant for the Union's exclusive use.
- Option 4: This option suggests all the above categories are excluded.
Correct Answer: Option 4: all
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