The correct answer is A. Direct tax.
Direct taxes are taxes that are levied directly on the income or property of the taxpayer. They are the most important source of revenue for the government of India. The main direct taxes in India are income tax, corporate tax, and wealth tax.
Indirect taxes are taxes that are levied on goods and services. They are collected by the government from the seller of the goods or services, and are ultimately passed on to the consumer in the form of higher prices. The main indirect taxes in India are excise duty, customs duty, and service tax.
Progressive taxes are taxes that have a higher rate for higher-income taxpayers. They are designed to redistribute income from the rich to the poor. The main progressive taxes in India are income tax and wealth tax.
Specific taxes are taxes that are levied on a specific good or service, regardless of its value. They are usually used to regulate the production or consumption of a particular good or service. The main specific taxes in India are excise duty and customs duty.
In 2020-21, direct taxes accounted for 57.8% of the total revenue of the government of India. Indirect taxes accounted for 42.2% of the total revenue.