MCQOPTIONS
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				| 1. | 
                                    Which of the following is not a feature of indirect taxes ? | 
                            
| A. | Regressive nature | 
| B. | Supply based taxes | 
| C. | Rate of taxes are different from person to person | 
| D. | No previous year and assessment year concept | 
| Answer» D. No previous year and assessment year concept | |