Mention the demerits of Income-tax?

A. Income tax is attached with so many Formulas. It means that amount of Increase Tax is calculated with the help of Complicated Formulas

B. The major Share of the Population Does not get itself Registered a Tax Payers. As a result, the Tax base remains Limited

C. The Tax Machinery has Unlimited Powers. Not only there is a Tax Evasion but the Tax Payers are also Harassed

D. The agn sector is exempted from Income Tax

E. All of these