Consider the following:

(i) Fringe Benefits Tax

(ii) Capital Gains Tax

(iii) Securities Transaction Tax

Which of the above is/are Direct Tax/Taxes?

Choose the correct answer from the code given below :

1
(ii) and (iii)
2
(i), (ii) and (iii)
3
Only (i)
4
(i) and (iii)

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