Which among the given provisions was NOT added to the list of Fundamental Duties through the 42nd Constitutional Amendment Act?

The correct answer is To discharge tax liabilities punctually.

Step-by-Step Explanation:

1. Background of Fundamental Duties:
Fundamental Duties were incorporated into Part IV-A (Article 51A) of the Constitution of India by the 42nd Constitutional Amendment Act, 1976, upon the recommendations of the Swaran Singh Committee. Originally, 10 Fundamental Duties were added.

2. Swaran Singh Committee Recommendation vs. Final Amendment:
The Swaran Singh Committee recommended incorporating certain duties, including the duty to pay taxes. However, the Parliament decided NOT to include the duty to pay taxes ("To discharge tax liabilities punctually") in the list of Fundamental Duties introduced under Article 51A via the 42nd Amendment Act.

3. Verification of Other Options:
• To respect and adhere to the Constitution: Included as Article 51A(a) – to abide by the Constitution and respect its ideals and institutions, the National Flag and the National Anthem.
• To safeguard and improve the natural environment: Included as Article 51A(g) – to protect and improve the natural environment including forests, lakes, rivers, and wildlife.
• To preserve and protect public assets: Included as Article 51A(i) – to safeguard public property and to abjure violence.

Thus, payment of taxes / discharging tax liabilities punctually was never enacted as a Fundamental Duty.