Malaysia legislation
Section 4
Section 4
Section 3A of the Income Tax Act 1967, which in this Chapter is referred to as “the principal Act”, is amended—
(a)
by substituting for the words “one hundred thousand ringgit.” in paragraph (b) the words “three hundred thousand ringgit:”; and
††NOTE—The Estate Duty Enactment 1941 [F.M.S. 7 of 41], the Estate Duty Ordinance (Sabah)
[Sabah Cap. 42], the Estate Duty Ordinance (Sarawak) [Swk. Cap. 29] and the Finance (Estate
Duty) Act 1980 [Act 224] have since been repealed by the Finance Act 1992 [Act 476]–see subsection 46(1) of Act 476.
Finance 9
(b)
by inserting immediately below that section the following proviso:
“Provided that this section shall not apply to income of a person under section 4A.”.
Amendment of section 4A