Explanation:

- Income Tax:

- This is a tax levied directly on the income or profits of individuals and companies.

- It's called a direct tax because it's paid by the taxpayer directly to the government.

- Gift Tax:

- This is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value, in return.

- Like income tax, it is also considered a direct tax because the person receiving the gift is responsible for paying the tax.

- Both (a) and (b):

- Since both income tax and gift tax are levied directly on individuals, this option suggests that both are direct taxes.

- Correct Answer: *Both (a) and (b)*

- None of these:

- This option would imply neither tax is a direct tax, which is incorrect.