Explanation:

Excise tax is not levied by the Union Government.

• Wealth tax is a direct tax.

• It is levied by the government on a person's personal property or capital.

• Excise duty is a type of indirect tax, which is imposed on the production or manufacturing of goods.

• Professional tax is a type of indirect tax which is earned through income from salary or business activities.

• Income tax is levied by the Finance Department of the central government.

• The government collects the tax from the earnings of people.

Hence option 3rd is correct.