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In the case of direct tax, impact and incidence are on:
Architectural Designs
Visual plans and specifications detailing the layout, structure, and aesthetics of buildings and other constructions, used as a blueprint for construction projects.
Drawing Software
Computer programs designed for creating, editing, and illustrating digital images and graphics.
Line Drawings
Illustrations made of distinct straight or curved lines against a background, devoid of gradients or shading.
Abstract Shapes
Geometric or organic forms that do not attempt to accurately represent real-world objects, often used in art and design.
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