Explanation:

- Income Tax:

- A direct tax on individuals and organizations based on their income.

- Not an indirect tax as it is levied directly on the earners.

- Wealth Tax:

- A direct tax on an individual’s net worth or wealth.

- Not an indirect tax, affects people with considerable assets.

- Excise Duty:

- An indirect tax on the manufacture or sale of a specific good.

- Often included in the price of goods like alcohol, fuel, and tobacco.

- Gift Tax:

- A direct tax on the transfer of property as a gift by one individual to another.

- Not considered an indirect tax.