1. Differentiate between "direct taxation" and "indirect taxation". [10 marks] 2. Not all types of income are subjected to income tax. Provide with an example the types of income subjected to income tax under Income Tax Act 1967. [10 marks] 3. Explain the concept of "capital expenditure" in tax law. [10 marks) 4. Explain the concept of "withholding tax" as practiced in Malaysia [10 marks] 5. Explain the concept of "Special classes of income" in Malaysian Tax Law. [10 marks]