The introduction of income tax and increase in customs duties during wartime indicated what?

Correct answer: Increasing economic burden to meet war expenses

The First World War greatly increased the colonial government's military and administrative expenditure. To collect additional revenue, the government introduced income tax and raised customs duties. These measures transferred a larger financial burden to Indian society and reflected wartime economic exploitation. Option B is correct because the policies were meant to finance war expenses, not to provide relief, promote independence, or end colonial rule.