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Which one of the following taxes is not included in the Central Pool t

June 1, 2025 by rawan239

Which one of the following taxes is not included in the Central Pool to be shared with the States according to the recommendations of Finance Commission of India ?

Personal Income Tax

Corporate Profit Tax

Surcharge and Cess

Excise Duties

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UPSC CDS-2 – 2024

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The correct option is C. The question asks which one of the listed taxes is *not* included in the Central Pool to be shared with the States according to the recommendations of the Finance Commission of India.

Finance Commissions recommend the vertical devolution (sharing) of Union taxes between the Union government and the states. The divisible pool of taxes typically includes major central taxes like Personal Income Tax, Corporate Tax, and Union Excise Duties (now largely subsumed under GST, whose division is also recommended). However, Surcharges and Cesses levied by the Central Government are generally not part of this divisible pool. They are usually levied for specific purposes and accrue solely to the Central Government, unless explicitly included in the divisible pool by specific legislation or Finance Commission recommendation for a particular cess/surcharge (which is rare).

The Constitution of India (Article 270) provides for the sharing of certain Union taxes with the States. Surcharges (Article 271) and Cesses are constitutionally distinct and are not ordinarily shared. Finance Commissions, in their recommendations, specify the percentage of the net proceeds of the divisible pool of Union taxes that should go to the states. The composition of this divisible pool has evolved over time but generally excludes surcharges and cesses.

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