Multiple choice

Which of the following tax burden is felt by the person who pays it in the first instance?

  1. Sales Tax

  2. Professional Tax

  3. Excise Duty

  4. None of these
Reveal answer Fill a bubble to check yourself
B Correct answer
Explanation

It is professional tax. The professional tax is paid by persons who are professionals like chartered accounts, advocates, and doctors. It is a direct tax and is paid on income earned through their profession and it cannot be shifted to any other person. Hence, the professional tax burden is felt by the person who pays it in the first instance.

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