Which of the following is required for double taxation?
(A) Two taxes should be levied on the same item or same tax base.
(B) Two taxes should not be levied on the same item or same tax base.
(C) Two taxes should not have reference to same period of
time.
(D) Two taxes should have reference to same period of time.
Choose the correct option:
1
(A) and (C) are correct.
2
(B) and (D) are correct.
3
(B) and (C) are correct.
4
(A) and (D) are correct.