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Answer Posted / tushar
The direct tax is directly levied and collected by the
goverment from the taxpayer, and the onus of such taxes
cannot be transfered to another individual/ taxpayer.
Whereas indirect tax is paid by one assessee/ individual at
the beginning,by the way of tax returns, but the onus of
such taxes are transfered to the ultimate consumer of the
product of service.
direct taxes are levied on income and wealth of the
individual, where as indirect taxes are levied through the
product and services purchased/ consumed by the ultimate
consumer.
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