The correct option is D Manufacture of soap
Indirect taxes are those that can be shifted from one person to another. There are various types of indirect taxes. For example, the tax on marriage registrations is called stamp duty; the tax on movie tickets is called entertainment tax; and the tax on the manufacture of soap is called excise duty. However, the burden of the tax on the profits from a business falls directly on the owner of the business as it serves as an income for the owner. It is a direct tax. In India, more revenue is received through indirect taxes than direct taxes.