Malaysia legislation
Section 11
Section 11
Section 49 of the principal Act is amended—
(a)
by deleting the colon and the proviso thereto in subsection
(1)
; and
(b)
by inserting, immediately after subsection (1), the following new subsection (1A):
“(1A) Where paragraph 50(3)(b) or (c) applies, there shall be allowed for that year of assessment, in addition to the deduction allowed under subsection
(1)
, a 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:
Provided that where the wife has no total income the total deduction under subsection (1) and this subsection shall not exceed three thousand five hundred ringgit.”.
Amendment of section 50