Match List I with List II and select the correct answer using the codes given below: List-I (source) List-II (Tax) A. Tax levied by the union of India and assigned to the centre 1. Income Tax B. Tax levied by the union of India but assigned to the states 2. Land Revenue C. Tax levied by the states and assigned to the state 3. Taxes on goods of inter- state trade D. Tax levied by the union of India and distributed between the union and the starts 4. Surcharge Codes:

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