Section 10

Seksyen 24 Akta ibu adalah dipinda dengan memasukkan selepas sahaja subseksyen (7), subseksyen baru (8) yang berikut:

" (8) This section shall not apply to income under section 4A.".

" (j) any payments from which tax is deductible under section 109B, if tax has not been deducted therefrom and paid to the Director General in accordance with subsection (1) of that section."