Q. Which of the following is not a direct tax?
Answer: None of these
Notes: Direct Taxes, as the name suggests, are taxes that are directly paid to the government by the taxpayer. It is a tax applied on individuals and organizations directly by the government e.g. income tax, corporation tax, wealth tax, etc. It is also defined as the tax where the liability, as well as the burden to pay it, resides on the same individual.