Which of the following are direct taxes?

Direct taxes are taxes that are imposed directly on individuals or organizations and cannot be passed on to others. Therefore, the direct taxes from the given options are income and company taxes. These taxes are paid by individuals and companies directly to the government based on their income or profit. On the other hand, sales taxes, excise duties, tariff duties, and commodity taxes are indirect taxes as they are imposed on the sale of goods and services and can be passed on to the final consumer.