Indian Tax Structure

Some highlights of the Direct Taxes Code Bill are as follows: 
Corporate Tax will remain at 30 percent, but without surcharge and cess.
MAT will be 20 percent of book profit, up from 18.5 percent.
Once enacted, the DTC will replace the archaic Income Tax Act, 1961.
However, many provisions of the Income Tax Act will be a part of DTC as well.
Hence, statement 3 is wrong. 

India has a well-developed tax structure with clearly demarcated authority between Central and State Governments and local bodies.
Central Government levies taxes on income (except tax on agricultural income, which the State Government can levy), customs duties, central excise and service tax.
Value Added Tax (VAT), stamp duty, state excise, land revenue and profession tax are levied by the State Governments.

Statement 1 is correct.
Statement 2 is wrong: Generally, the Government of India earns the maximum from Union Excise Duty.

The Income Tax Act of 1961 imposes tax on income under the following five heads:

All of the given statements are perfectly correct.
A student may get confused in statement 3, but the proposed DTC carries the provision for fringe benefit tax to be charged on the employee rather than the employer.

Statement 1 is wrong: Please note that Excise duty is not a tax on sale of goods but it is a tax on manufacture or production of goods for sale (in India).
Rest of the three statements are perfectly correct. 

While customs duties include both import and export duties, but as export duties contribute only nominal revenue, due to emphasis on raising competitiveness of exports, import duties alone constitute major part of the revenue from customs duties.
As per Section 12 of the India Customs Act, customs duty is imposed on goods belonging to Government as well as goods not belonging to Government.

Service tax is a part of Central Excise in India.

The GST is an indirect tax that will replace existing levies such as excise duty, service tax and value-added tax (VAT). The states and the federal government will impose the tax on almost all goods and services produced in India or imported. Exports will not attract GST.
The GST will not cover goods like crude oil, diesel, petrol and alcohol. These goods are major sources of revenues for most states.
Exports would be zero-rated and imports would be levied the same taxes as domestic goods and services adhering to the destination principle. 

The taxes are levied, collected and retained by the Centre include Customs Duty, Corporation Tax, Taxes on Capital (other than Agricultural Land), etc.
Some taxes are levied and collected by the Centre, but the proceeds are to be distributed among States. Tax on sale or purchase of newspapers and ads is one such tax.

DTC removes most of the categories of exempted income. Equity Mutual Funds (ELSS), Term deposits, NSC (National Savings certificates), Unit Linked Insurance Plans (ULIPs), Long term infrastructures bonds, house loan principal repayment, stamp duty and registration fees on purchase of house property will lose tax benefits.

During the last two decades, there has been a continuous reduction in the tax rate because high rates of income tax had merely encouraged tax evasion and growth in black money.