Direct taxes are those that are paid directly to the government by the taxpayer. It is a tax applied on individuals and organizations directly by the government e.g. income tax, corporation tax, wealth tax etc.

Option 1 suggests only Fringe Benefit Tax (FBT) is a direct tax. FBT is a tax on benefits that employees receive as a result of their employment, including those benefits provided through someone other than an employer.

Option 2 suggests that FBT and Securities Transaction Tax (STT) are direct taxes. STT is a tax payable in India on the value of securities transacted through a stock exchange.

Option 3 suggests that only Interest Tax and STT are direct taxes. Interest tax is the tax payable on interest earned, it`s certainly a form of direct tax.

Option 4 correctly suggests that all three, FBT, Interest Tax, and STT, are forms of direct tax. These are levies that are paid directly to the government by the taxpayer, so this is the correct answer.