Malaysia legislation
Section 30C
Section 30C
(2)
An amended return under subsection (1) shall only be made after the due date for the furnishing of the return pursuant to subsection 30A(1), but not later than six months from that date.
(3)
For the purposes of this section, the amended return shall—
(a)
specify the amount or additional amount of exploration expenditure incurred by that chargeable person in relation to petroleum operations in that period; or
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(b)
contain such particulars as may be required by the
Director General.
(4)
The amendment under subsection (1) shall only be made once.
Power to call for specific returns and production of books