Which of the following are included in the category of Direct Tax in India?1. Corporation Tax 2. Tax on Income 3. Wealth Tax4. Customs Duty 5. Excise DutySelect the correct answer using the code given below–

• A. 1, 2 and 3
• B. 1, 2, 4 and 5
• C. 2 and 3 only
• D. 1, 3, 4 and 5