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]