The Income Tax Act, 1967 provides that where a person (referred herein as "payer") is liable to make payment as listed below (other than income of non-resident public entertainers) to a non-resident person ( NR payee), he shall deduct withholding tax at the prescribed rate from such payment and (whether such tax has been deducted or not) pay that tax to the Director General of Inland Revenue within one month after such payment has been paid or credited to the NR payee. Source: Inland Revenue Board Required: (a) Explain TWO (2) responsibilities of the payer in the withholding tax. (4 marks) (b) Discuss SIX (6) types of withholding tax scope with example according to Income Tax Act 1967. i. Special classes of income (S4A) (5 marks) ii. Interest (s 15) (4 marks) iii. Royalty (s 15) (4 marks) iv. Contract payment (s 107) (4 marks) v. Public entertainer (s 109A) (4 marks)