Investment Link Berhad, is an IHC listed on Bursa Malaysia. For the Year of Assessment 2021, the gross income received and expenses incurred are as follows:

Source of Income	Gross Income (RM)	Direct Expenses (RM)
Management Fees	100,000	50,000
Single Tier Dividend	500,000	300,000
Interest	50,000	50,000

The common expenses is 30% of the total gross income. The common capital allowance is RM75,000.

Required:

1. Calculate the total income of Investment Link Berhad for the Year Assessment of 2021. (Show all workings).
2. What is drawbacks and state the person who are eligible to apply for drawbacks under the Sales Tax Act 2018?
3. Describe the circumstances that may be indicative of the date of commencement of construction contract business.