Which of the following is wrongly matched?



[ A ]    Proportional tax-a tax levied at the same time at all levels of the base
[ B ]    Corporation tax-levied by corporations for civic amenities right
[ C ]    Rate-a compulsory levy collected by the government from the beneficiaries of particular schemes
[ D ]    Cess-a compulsory levy collected by the government for a particular purpose from all persons
Answer : Option B
Explanation :