Mention the demerits of Direct Taxes?

A. The Direct Taxes are Imposed on Incomes, Hence they are Cumbersome for the Tax Payer

B. They are Prey to Evasion

C. Such Taxes are imposed on Incomes, Profits or wealth. Therefore the Tax Payers have to prepare the Balance Sheets or Accounts of their Incomes. Moreover, the Amount of Tax has to be computed with Complicated Formulas. All such May Create a lot of Inconveniences for the Tax Payers

D. The Direct Taxes are furnished with Uncertainty, because Along with Increase in Incomes the Tax Rates also Increase. Consequently, people are always Found Busy in Concealing Their Incomes, In this way Govt, Revenue Estimation may be Incorrect

E. All of these