Direct Tax

Direct tax is a type of tax in which the same entity who bears the burden of the tax also pays it to the government. There is no other party involved other than the taxpayer and the IT authority. You cannot transfer your direct tax obligations to another individual or entity. 

In India, tax authorities levy a direct tax based on your income, which is why you pay tax according to the slabs that applies to you. Some direct tax examples include income tax, property tax, corporation tax and security transaction tax.