Section 16

Section 49 of the principal Act is amended by substituting for the proviso to subsection (1) the following:

“Provided that where subsection 45(2) and paragraph 50(3)(b)

or (c) apply, there shall be allowed for that year of assessment a further deduction of the aggregate amount of the payments or contributions or both made by the wife or a deduction of three thousand five hundred ringgit, whichever is the less.”.