Malaysia legislation
Section 10
Section 10
Section 44 of the principal Act is amended—
(a)
in paragraph (1)(c) by inserting after the words “(6)” the words “or (6A)”;
(b)
by inserting after subsection (6) the following subsection:
“(6A) There shall be deducted pursuant to this subsection from the aggregate income of a person for the relevant year reduced by any deduction falling to be made for that year pursuant to subsection (2) or