The correct answer is: D. None of them
The Consolidated Fund of India is a fund into which all revenues received by the Government of India, except those which are payable out of the Contingency Fund of India, are credited. The following are the sources of revenue that are credited to the Consolidated Fund of India:
- Taxes on income other than agricultural income
- Taxes on property
- Duties of customs
- Excise duties
- Corporation tax
- Taxes on capital value of assets
- Estate duty
- Succession duty
- Terminal taxes on goods and passengers
- Fees in respect of any of the matters in the Union List
- All other receipts to which the Government of India is entitled under any law for the time being in force.
Capitation taxes, taxes on railway fares and freights, and taxes on sale and purchase of newspapers and advertisements therein are not included in the list of sources of revenue that are credited to the Consolidated Fund of India. Therefore, none of these taxes become the part of Consolidated Fund of India.