The concept you will never forget!

- Direct tax is levied on people's income or profits whereas indirect tax is levied by the government on goods and services. 

- The burden has to be borne by the person on whom the tax is levied and cannot be passed on to someone else in acse of direct tax whereas the tax burden can be shifted on the end consumer in case of indirect tax.

- The Central Board of Direct Taxes (CBDT) governs and administers the direct tax while The Central Board of Indirect Taxes and Customs (CBIC) governs and administers indirect taxes.

- Income Tax, Property Tax are examples of direct tax while GST, Customs Duty are examples of indirect tax.