The Net Divisible Pool (NDP) consists of:

CA Foundation · Business Economics · MTP · January 2026
The Net Divisible Pool (NDP) consists of:
(A) A. Gross tax revenue including cesses
(B) B. Only direct taxes
(C) C. All union taxes excluding cesses and surcharges
(D) D. Only GST revenues

Suggested Answer and Working Notes:

Correct Answer: Option (C)

C. All union taxes excluding cesses and surcharges

Topics: Public Finance

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic