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Answer

Correct Option is Both 1 and 2

Articles 268 to 293 in Part XII of the Constitution deal with Centre-state financial relations. The receipts from following form the major sources of non-tax revenues of the states 1.Irrigation 2.Forests 3.Fisheries 4.State public sector enterprise 5.Escheat and lapse The receipts from the following form the major sources of non-tax revenues of the Centre ( posts and telegraphs, railways, banking, broadcasting, coinage and currency, central public sector enterprises and escheat and lapse). Hence Option (d) is correct.

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