Section 6

Subject to this Act, the gross income of a chargeable person for the basis period for a year of assessment from his petroleum operations shall be the gross income for that period ascertained in accordance with

Petroleum (Income Tax)

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the following provisions of this Chapter (that chargeable person and that period being referred to in those provisions as the relevant chargeable person and the relevant period respectively).

Natural gas and casinghead petroleum spirit sold, and crude oil sold and refined in Malaysia