"Direct tax" is called direct because of which of the following reason?

Tax is collected directly on the income of the person

The correct ansqwer is option 3: Tax is collected directly on the income of the consumer

Direct taxes are called "direct" because they are levied directly on the income of the individual or business. This means that the taxpayer is responsible for paying the tax, rather than it being passed on to others through the price of goods or services.  

Examples of direct taxes include:

    Income tax
    Corporate tax   
    Property tax  
    Capital gains tax