Income tax is what type of tax?

Direct tax

The correct answer is option 1- Direct tax.

Income tax is indeed a direct tax. Direct taxes are those that are levied directly on individuals or organizations and cannot be transferred to another entity. Income tax is imposed directly on individuals or entities based on their income or profits. This is opposed to indirect taxes, which are imposed on goods and services, and the burden of which can be shifted to others, such as consumers.