1. Differentiate between "direct taxation" and "indirect taxation". 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. 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