Assertion (A): Personal income tax is a non-tax revenue source for the government. Reason (R): Non-tax revenue includes receipts like fees, fines, and interest.

Options:

  • A: Both A and R are true, and R is the correct explanation of A.
  • B: A is false, but R is true.
  • C: A is true, but R is false.
  • D: Both A and R are true, but R is not the correct explanation of A.

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