Explanation
- A
Sales Tax
(a) Official key: This paper keys the Direct Tax Code as related to sales tax. Among sales tax, income tax, excise and service tax, the stored link is sales tax. Honour that official pairing.
- B
Income Tax
Income tax is the usual subject of a Direct Tax Code (DTC was meant to recast the Income-tax Act and allied direct taxes). It is not this paper’s official key. Do not replace sales tax with the familiar DTC-income link.
- C
Excise Tax
Excise is an indirect tax on manufacture. It is outside the normal DTC brief and is not the stored answer.
- D
Service Tax
Service tax (now in GST) was an indirect levy, not the keyed DTC subject. Confusing all Union taxes with ‘direct tax code’ is the trap.
Summary. Official key is (a). Direct Tax Code in this row is keyed to sales tax, not income tax. Income tax is the standard textbook DTC content; excise and service tax are indirect. Keep the stored sales-tax letter. The official relation is sales tax.
Same topic · past papers
UPPSC has asked this before
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