योग्य पर्याय निवडा. प्रो. कॅल्डोर यांनी भारतात मालमत्ता कराऐवजी कोणता कर सुरू करण्याची शिफारस केली ?

The correct answer is Option D (None of the above).

Key Points:
• Correct Option Evaluation: The correct answer is option (4) None of the above.
• Nicholas Kaldor's Tax Reforms Recommendations:
• Background: Eminent economist Nicholas Kaldor visited India in the 1950s and submitted a comprehensive report titled *'Indian Tax Reform' (1956)*.
• Recommendations: He recommended introducing a comprehensive system of direct taxes including Wealth tax, Capital gains tax, Gift tax, and Expenditure tax to plug tax evasion and widen the tax base. However, he did not recommend replacing estate duty with any of the options listed in combinations (a), (b), (c), or (e) in the specific manner implied by the choices. Since none of the listed multi-option combinations correctly pinpoint his specific holistic restructuring proposal as framed in the choices, None of the above is the official key answer.
• Exam Insight: Kaldor's tax proposals revolutionized modern Indian direct taxation by emphasizing expenditure and wealth as better indicators of taxable capacity than income alone.
• Key Takeaway: None of the provided multi-options correctly match Prof. Nicholas Kaldor's specific tax restructuring recommendations.