The correct answer is Professional Tax.
Professional tax is a direct tax levied by the Tamil Nadu government on individuals who are engaged in a profession, such as lawyers, doctors, engineers, and chartered accountants. The tax is payable on the basis of the annual income of the individual.
Sales tax is an indirect tax levied on the sale of goods and services. The tax is payable by the seller of the goods or services to the government. The rate of sales tax varies depending on the type of goods or services being sold.
Stamp duty is a tax levied on the transfer of property, such as land, buildings, and shares. The tax is payable by the person who is transferring the property to the government. The rate of stamp duty varies depending on the type of property being transferred.
Entertainment tax is a tax levied on the performance of certain entertainment activities, such as cinema shows, plays, and concerts. The tax is payable by the person who is organizing the entertainment activity to the government. The rate of entertainment tax varies depending on the type of entertainment activity being performed.
Professional tax is a direct tax because it is levied on the income of individuals. Sales tax, stamp duty, and entertainment tax are indirect taxes because they are levied on the value of goods and services, property, and entertainment activities, respectively.