Malaysia legislation
Section 10
Section 10
Section 44 of the principal Act is amended—
(a)
by substituting for the full stop at the end of subsection
(6)
, a colon; and
(b)
by inserting immediately after subsection (6), the following new proviso:
“Provided that where the statutory income from an employment, pension or profession falls to be assessed in the name of an individual’s wife for the relevant year pursuant to subsection 45(4), there shall be deducted from such statutory income or the aggregate of such statutory income, as the case may be, an amount equal to any gift of money of the kind mentioned in this subsection, made by her in the basis year for that year.”.
12
Amendment of section 45