The correct answer is: Only assumption II is implicit.
The statement says that the government has decided to levy a 2% surcharge on the tax amount payable for funding drought relief programmes. This does not necessarily mean that the government does not have sufficient money to fund these programmes. It is possible that the government has sufficient money, but it is levying the surcharge in order to raise additional funds to ensure that the programmes are adequately funded.
Assumption I is not implicit in the statement. The statement does not say that the government does not have sufficient money to fund drought relief programmes. Therefore, we cannot assume that this is the reason why the government is levying the surcharge.
Assumption II is implicit in the statement. The statement says that the government is levying the surcharge for the purpose of funding drought relief programmes. This implies that the government believes that the amount collected by way of surcharge will be adequate to fund these programmes. Therefore, assumption II is implicit in the statement.
The answer is: Only assumption II is implicit.