The incidence of which of the following types of tax cannot be shifted to other persons?
-
Excise duty
-
Octroi tax
-
Import duty
-
Professional tax
D
Correct answer
Explanation
It is professional tax.The professional tax is the tax paid for practicing any profession like practicing by chartered accountants doctors. The incidence of professional tax is not on two different persons, but on one person as the person who practices the profession has to pay this tax from out of the income earned from his or her profession.