Consider the following taxes : I. Corporation tax II. Customs duty III. Wealth tax IV. Excise duty Which of these is/are indirect taxes ?

Indirect taxes are levied on goods and services and their burden can be shifted to the final consumer. Authoritative textbook excerpts list customs duty and state excise (excise duty) among typical indirect taxes, while corporate (corporation) tax and wealth tax are grouped with direct taxes levied on income or ownership [1]. The same source explicitly states excise duty is an indirect tax levied on manufacturing and passed on to consumers [2], and a concise definition of indirect taxes names customs duty as an example [3]. Therefore, items II (Customs duty) and IV (Excise duty) are indirect taxes.

Sources

1. [1] Indian Economy, Nitin Singhania .(ed 2nd 2021-22) > Chapter 5: Indian Tax Structure and Public Finance > TAX REVENUE > p. 85
2. [2] Indian Economy, Nitin Singhania .(ed 2nd 2021-22) > Chapter 5: Indian Tax Structure and Public Finance > OTHER INDIRECT TAXES NOT REPLACED BY GST > p. 96
3. [3] Indian Economy, Nitin Singhania .(ed 2nd 2021-22) > Chapter 5: Indian Tax Structure and Public Finance > INDIRECT TAX > p. 90