Malaysia legislation
Section 14
Section 14
Section 47 of the principal Act is amended—
(a)
by substituting for the word “two” wherever it appears in subsections (1) and (3) the word “three”;
(b)
by substituting for the words “the income from her employment, pension or profession” in subsection (4) the words “her income”; and
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(c)
by inserting, immediately after subsection (4), the following new subsection (5):
“(5) Notwithstanding subsection 45(2) but subject to subsection (4), where an individual’s wife has no total income which can be aggregated with that of her husband for a year of assessment, an allowance or deduction shall be made to him in respect of that wife under subsection (1).”.
Amendment of section 48