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Question

Which of the following are not direct taxes?

A
Advertisement tax
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B
Excise duty
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C
Stamp duty
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D
Property tax
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Solution

The correct option is C Stamp duty
Property tax is a direct tax. Advertisement tax, excise duty, and stamp duty are indirect taxes. Tax for the hoardings displayed by advertisers is called advertisement tax. Excise duty is a tax levied on the goods manufactured within India. Stamp duty is a tax that is imposed on property transactions.

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