According to the Union Budget 2021-22, the Finance Minister proposed a new levy, Agriculture Infrastructure and Development Cess. This cess will be levied on how many products?

1. A

   12

   12 is too small a count for the Agriculture Infrastructure and Development Cess list in Union Budget 2021–22. The Finance Minister specified a larger notified set. Choosing 12 undercounts the levy’s coverage.

2. B

   20

   20 is also below the Budget 2021–22 figure. AIDC was proposed on a longer product list spanning specified imports and some domestic items. Twenty is a round distractor, not the keyed number.

3. C

   25

   25 is close but still short of the official count used in this paper. The Budget speech and subsequent notifications were summarised in prelims keys as 29 products. 25 is a near miss.

4. D

   29

   (d) Official key: In Union Budget 2021–22 the Finance Minister proposed an Agriculture Infrastructure and Development Cess (AIDC) on 29 products. The cess was designed to fund agri-infrastructure while partly replacing other duties on the same items. Among 12, 20, 25 and 29, the keyed count is 29.

Summary. Official key is (d). Budget 2021–22 introduced AIDC on 29 products to finance agriculture infrastructure and development. Smaller round numbers on the list (12, 20, 25) are undercounts. The cess is a levy, not a new income tax. The keyed product count is 29.