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WBCS Main Examination 2023 — Paper V: Indian Constitution and Economy · Question 111 of 200

Q111
Indian EconomyPublic Finance, Budget & Taxation
Which of the following is not a direct tax in India?
  1. a.Income tax
  2. b.Wealth tax
  3. c.Entertainment tax
  4. d.Gift tax

Answer: (C) Entertainment tax

Entertainment tax is collected on tickets and passed on to the consumer, so it is an indirect tax (now largely subsumed in GST). Income tax, wealth tax and gift tax fall directly on the person who pays them, even though wealth and gift tax have since been abolished.