S1: Direct taxes are levied on income and wealth. S2: Direct taxes are regressive in nature. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: Direct taxes are levied on income and wealth. S2: Direct taxes are regressive in nature. Which statement(s) is/are correct?
A. Both S1 and S2
B. S1 only
C. S2 only
D. Neither S1 nor S2
Answer: Option B
Solution (By JKSSB Mock Tests)
Direct taxes (like Income Tax) are levied on income and wealth. They are progressive in nature, meaning the tax rate increases with higher income, not regressive. S1 is correct, S2 is incorrect.

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