Budget government generall classify into two section
Budget Receipt and Budget Expenditure
which is also further classified into two section
Revenue Receipt and Captial Receipt
Budget Expenditure is also classified into two categories
Revenue Expenditure and Capital Expenditure
Revenue Receipt classifies into
Tax Revenue and Non-Tax Revenue
Direct tax and Indirect Tax come under Tax Revenue
If we say about Revenue Receipt It is known as income which neither creates any liability nor causes any reduction in the asset of the government. Here all the Income-tax direct and indirect comes under Revenue Receipt.
Few examples of Direct taxes are
Income tax, corporate tax, Interest Tax, Wealth, Death Duty, Capital Gain Tax, etc
Examples of Indirect Taxes are
Sales Tax, Service Tax, Vat, Entertainment Tax, Excise Duty, Customs Duty, etc.
What government had done they removed all the Indirect Taxes with GST ( Goods and Service Tax)