Match list I with list II and select the correct answer using the codes given below: List-I (Source) List-II (Tax) A. Taxes levied by the union but collected and appropriated by the states 1. Taxes on income other than agriculture B. Taxes levied, collected and retained by the states 2. Starmp duties C. Taxes levied and collected by the centre but assigned to the states 3. Capitation tax D. Taxes levied and collected by the centre and the states 4. Taxes on lands and buildings 5. Taxes on consignment of goods in the course of inter- state trade Codes:

• A. A-1       B-5       C-4       D-2
• B. A-2       B-4       C-5       D-1
• C. A-1       B-3       C-5       D-2
• D. A-2       B-5       C-4       D-1