Q.Income Tax is :

Income tax is a direct tax, option (d).

Taxes are broadly classified into direct taxes and indirect taxes based on whether the burden can be shifted. A direct tax is one where the person on whom it is levied also bears its burden — the impact and the incidence fall on the same person, so it cannot be passed on to anyone else. Income tax is charged on the income earned by individuals and organisations and is paid directly by the earner to the government, so it is a direct tax.

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