Direct taxes in Odisha include:

The correct answer is: a & c only.

Direct taxes are taxes that are levied directly on the person or entity that is liable to pay them. In Odisha, direct taxes include income tax, property tax, and professional tax.

• Income tax is a tax on the income of individuals and businesses. It is levied by the central government of India.
• Property tax is a tax on the value of real estate. It is levied by the state government of Odisha.
• Professional tax is a tax on the income of professionals, such as doctors, lawyers, and engineers. It is levied by the state government of Odisha.

Indirect taxes are taxes that are levied on goods and services. They are paid by the consumer, but the seller is responsible for collecting the tax and remitting it to the government. In Odisha, indirect taxes include sales tax, value-added tax (VAT), and excise duty.

• Sales tax is a tax on the sale of goods. It is levied by the state government of Odisha.
• VAT is a tax on the value added to goods and services at each stage of production and distribution. It is levied by the central government of India.
• Excise duty is a tax on goods that are manufactured or produced in India. It is levied by the central government of India.