व्यवसाय कराबाबत खालीलपैकी कोणते विधान चुकीचे आहे ?

The correct answer is Option C (Under no circumstances, the powers to levy and recover professional tax can be entrusted to local authorities.).

Key Points:
• Article 276 of the Indian Constitution empowers States and local authorities (Municipalities, Panchayats) to levy taxes on professions, trades, callings, and employments.
• Analysis of Statements:
• Statement (1) is correct: The 60th Constitutional Amendment Act (1988) raised the ceiling limit from ₹250 to ₹2,500 per annum.
• Statement (2) is correct: Since the upper ceiling is enshrined in Article 276(2), a Constitutional Amendment is required to enhance it.
• Statement (4) is correct: Article 276(1) explicitly clarifies that no state law on professional tax is invalid merely because it resembles a tax on income.
• Statement (3) is incorrect: Article 276 explicitly permits state legislatures to authorize municipalities, district boards, or local authorities to levy and collect professional tax.
• Therefore, Statement 3 is the false statement and the correct option.
• Key Takeaway: Under Article 276, professional tax (capped at ₹2,500 via the 60th Amendment) can legally be delegated to local bodies.