Taxes are broadly classified into two categories: Direct Taxes and Indirect Taxes.
A direct tax is a tax that is paid directly to the government by the person or organization on whom it is imposed. The liability and the burden of the tax fall on the same person. Examples include Income Tax and Corporation Tax.
An indirect tax is a tax that is levied on goods and services rather than on income or profits. The burden of the tax can be shifted to the final consumer. Examples include GST, Customs Duty, and Excise Duty.
The question asks for a tax that comes under 'Direct Tax'.
From the options, Income Tax is the only direct tax. The others (GST, Excise Duty, Customs Duty) are all indirect taxes.