(i) Tax evasion undermines the equity attribute of the tax system. (ii) Each Canons of taxation has its own unique characteristics. (iii) GST is a form of direct tax. (iv) GST came into force from 8th Nov – 2018. (a) (i), (ii), (iii) are correct (b) (i), (ii) are correct (c) (ii), (iv) are correct (d) only (iv) is correct

(i) Tax evasion undermines the equity attribute of the tax system. (i

1.	(i) Tax evasion undermines the equity attribute of the tax system. (ii) Each Canons of taxation has its own unique characteristics. (iii) GST is a form of direct tax. (iv) GST came into force from 8th Nov – 2018. (a) (i), (ii), (iii) are correct (b) (i), (ii) are correct (c) (ii), (iv) are correct (d) only (iv) is correct
Answer» (b) (i), (ii) are correct