प्रत्यक्ष करांबाबत खालीलपैकी कोणती विधाने बरोबर आहेत ?
(a) प्रत्यक्ष कराचा कराघात आणि करभार एकाच व्यक्तीवर असतो.
(b) प्रत्यक्ष कराचा कराघात आणि करभार मागणी व पूरवठ्याच्या लवचिकतेवर अवलंबून असतो.
(c) प्रत्यक्ष कराच्या बाबतीत करभार इतरांवर ढकलता येत नाही.
(d) प्रत्यक्ष करांच्या बाबतीत करभार इतरांवर ढकलता येतो.
पर्यायी उत्तरे :
(1) (a) आणि (c)
(2) (a), (b) आणि (c)
(3) (a), (b) आणि (d)
(4) वरीलपैकी कोणतेही नाही

The correct answer is Option A ((a) and (c)).

Key Points:
• Core Concept
• In public finance, taxes are classified into direct and indirect based on the shifting of tax burden, impact (initial resting point), and incidence (ultimate money burden).
• Why Correct
• Statement (a) is correct: In a direct tax (such as Income Tax or Corporate Tax), the formal impact (karaaghaat) and final monetary incidence (karbhaar) fall on the very same legal person.
• Statement (c) is correct: By definition, the ultimate tax burden of a direct tax cannot be shifted to another entity; the person assessed must bear it.
• Statements (b) and (d) are incorrect: Shifting of tax burden depending on the relative price elasticities of demand and supply is the hallmark of indirect taxes (excise, sales tax, GST), not direct taxes.
• Therefore, only (a) and (c) are correct.
• Key Details
• Direct taxes adhere more closely to Dalton's canon of equity and progressive taxation principles.
• Exam Traps
• Remember: Elasticity of demand and supply determines shifting in indirect taxes only (e.g., GST passing between seller and buyer).
• Other Options
• Any combination containing (b) or (d) is invalid, eliminating Options 2 and 3.
• Key Takeaway: For direct taxes, incidence and impact reside on the same person, and the tax burden cannot be shifted.