Which of the following sets of major taxes in India consists entirely of taxes that are levied and collected by the Central Government under its taxation powers?

Introduction / Context:
The Constitution of India allocates taxation powers between the Union (Central) Government and the State Governments through the Union List, State List and Concurrent List. For competitive examinations, it is important to know which major taxes are central, which are state, and which are shared. This question asks you to identify the set in which all listed taxes belong to the Central Government.

Given Data / Assumptions:
- Four sets of three different taxes are given as options.
- Some of these taxes are historically central, while others are historically state level taxes.
- The question is about which set comprises only central taxes, ignoring later changes due to Goods and Services Tax for the purpose of basic constitutional allocation.

Concept / Approach:
Traditionally, the Central Government has the power to levy income tax on non agricultural income, central excise duty on the manufacture of specified goods, and customs duties on imports and exports. State Governments have powers over taxes such as sales tax (later value added tax), entertainment tax and house (property) tax. To find the correct option, we check each tax in the set and verify whether it is central or state.

Step-by-Step Solution:
Step 1: Examine option A: Excise duty, Sales tax and Customs duty. Central excise and customs are central taxes, but sales tax has been a state subject. Therefore this set is mixed and not purely central.Step 2: Examine option B: Income tax, Customs duty and House tax. Income tax and customs duty are central, but house tax is a local or state level levy on property. Hence this set is also mixed.Step 3: Examine option C: Excise duty, Customs duty and Income tax. All three of these—central excise, customs duty and income tax on non agricultural income—are classic examples of taxes levied by the Central Government.Step 4: Examine option D: Customs duty, Entertainment tax and Income tax. Customs duty and income tax are central taxes, but entertainment tax historically belonged to the State List, so this set is also mixed.Step 5: Conclude that only option C contains three taxes that are all central in nature.

Verification / Alternative check:
You can verify by recalling everyday examples. Income tax is administered by the Central Board of Direct Taxes and is clearly a Union level tax. Customs duty is collected at ports and airports by central customs authorities. Central excise duty was levied on the manufacture of goods such as petroleum products and tobacco by the Union Government. By contrast, sales tax and entertainment tax used to vary from one State to another, which is typical of state level taxes. This consistent pattern confirms that option C is correct.

Why Other Options Are Wrong:
Option A is wrong because sales tax is a State Government tax. Option B is wrong because house tax is levied by local bodies and is in the State domain. Option D is wrong because entertainment tax was, before GST, a typical state or local levy on cinema tickets and similar services.

Common Pitfalls:
A common source of confusion arises from the introduction of GST, under which many earlier central and state taxes have been subsumed into a combined structure. However, exam questions on constitutional allocation often refer to the pre GST or conceptual division. Another pitfall is to assume that every widely known tax, such as property tax or entertainment tax, must be central because it is prominent, which is not correct. Always recall whether the tax rate used to differ across States to identify state level taxes.

Final Answer:
The set consisting entirely of Central Government taxes is Excise duty, Customs duty and Income tax.