Section 11

dengan memasukkan sebaik selepas perkataan “income from employment” dalam subseksyen (4) perkataan “, from pension granted on optional retirement from employment under any written law”;

dengan menggantikan subseksyen (5) dengan yang berikut:

“(5) Notwithstanding any other provisions of this

Act, where under subsection (4) the wife’s income from an employment, pension or profession falls to be assessed for a year of assessment in her name—

her total income falling to be aggregated with that of her husband under subsection (2) for that year of assessment shall be reduced by the amount of statutory income from such employment, pension or profession and she shall be treated as having no chargeable income for that year of assessment in regard to that part of her total income which is aggregated with that of her husband; and

the income assessed in her name shall be the amount of statutory income from such employment, pension or profession or the aggregate of such statutory income, as the case

14

Undang-Undang Malaysia may be, reduced by any deduction falling to be made pursuant to subsection 44(6)”; dan

dengan memasukkan sebaik selepas perkataan “income from employment” dalam subseksyen (6), koma dan perkataan “pension”.

Pindaan seksyen 47