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State PCS PYQPrelims 2018

UPPCS · Question 117

Direct Tax Code in India is related to which of the following?

  1. Sales Tax
  2. Income Tax
  3. Excise Tax
  4. Service Tax
Show answer & explanation

Answer: (B) Income Tax

Explanation

The Direct Taxes Code was proposed to replace the Income Tax Act, 1961, so it relates to income tax. Sales, excise and service taxes are indirect taxes.