It is difficult to classify it because some times it is direct tax while on other times it becomes indirect tax. If dividend tax is imposed on company itself then it is an example of indirect tax...
Yes. Income tax is a direct tax. Individuals and businesses pay direct taxes to the government on a regular basis and it is calculated on all sources of income accrued by the business or individual.
Direct taxes are the taxes for which the liability and the incidence of tax lies on the same person,whereas ,in case of indirect taxes, the liability and the incidence of the tax lies on different...