अप्रत्यक्ष कराचा करभार विक्रेता ग्राहकावर पूर्णपणे केंव्हा ढकलू शकतो ?
(1) मागणी पूर्णपणे अलवचिक असते.
(2) मागणी पूर्णपणे लवचिक असते
(3) मागणी सापेक्ष लवचिक असते.
(4) मागणी सापेक्ष अलवचिक असते.

The correct answer is Option A (Demand is perfectly inelastic).

Key Points:
• Core Concept
• The shifting and incidence of indirect taxation depends on the relative price elasticities of demand (E_d) and supply (E_s).
• Why Correct
• When demand is perfectly inelastic (E_d = 0):
• Consumers purchase the exact same quantity regardless of price changes (e.g., life-saving medicines).
• The seller can increase the gross market price by the full amount of the indirect tax without suffering any reduction in sales volume.
• Hence, the entire tax incidence shifts forward onto the buyer.
• Key Details
• Conversely, if demand is perfectly elastic (E_d = infty), the seller cannot raise the price at all, bearing the entire burden.
• Exam Traps
• Inelastic means unresponsive quantity demanded; 'perfectly inelastic' guarantees 100% tax shifting onto buyers.
• Other Options
• Perfectly elastic (Option 2): 100% burden falls on the seller.
• Relatively elastic/inelastic (Options 3 & 4): The tax burden is shared proportionately between seller and buyer.
• Key Takeaway: A seller shifts 100% of an indirect tax to buyers when demand is perfectly inelastic (E_d = 0).