खालीलपैकी कोणत्या बाबी राज्याच्या महसुलाचा भाग नाहीत ?
अ. जमीन महसूल
ब. मालमत्ता कर
क. आय कर
इ. संपत्ती कर
योग्य पर्याय निवडा :

The correct answer is Option B (b and c).

Key Points:
• Financial Provisions & State Revenue: Under the Seventh Schedule (State List - List II), Land Revenue (Entry 45) and Entertainment Tax (Entry 62 prior to GST) are state revenues.
• Non-State Sources in Question Context:
• Income Tax (Entry 82, List I): Taxes on income other than agricultural income are levied and collected by the Union under Article 270.
• Property Tax: Imposed, collected, and retained primarily by local self-government bodies (Municipal Corporations, Panchayats), not the State consolidated revenues.
• MPSC Key Decision: According to the official final answer key for Set A, option (2) ('b and c') was designated as the correct choice.
• Key Takeaway: Taxes on income (non-agricultural) are strictly Union levies distributed by Finance Commission recommendations.
• Key Takeaway: Land revenue belongs to States, while Income Tax is a Union tax (Article 270) and Property Tax is locally administered.