The government imposes taxes that do not depend on income, called?

Lump-sum Taxes.

The correct answer is Option (1) → Lump-sum Taxes.

Lump-sum taxes are fixed amounts of tax that individuals or entities must pay, regardless of their income level. These taxes do not vary with income, consumption, or production levels. For example, if every citizen is required to pay ₹500 annually as a basic tax, it's a lump-sum tax.