Malaysia legislation
Section 10
Seksyen 10
Pindaan seksyen 49
(a)
dalam subseksyen (1)—
(i)
dalam perenggan (a), dengan memotong perkataan
“or deferred annuity”; dan
(ii)
dalam perenggan (b), dengan menggantikan perkataan
“or the Employes Provident Fund as the case may be” dengan perkataan “(other than a private retirement scheme)”;
Kewangan 11
(b)
dalam subseksyen (1a)—
(i)
dengan memotong perenggan (a); dan
(ii)
dalam perenggan (b), dengan memotong perkataan
“or where paragraph (a) applies, shall not exceed seven thousand ringgit”; dan
(a)
paid any deferred annuity; or
(b)
made or suffered the making of a contribution to a private retirement scheme, there shall be allowed for that year of assessment a deduction of the aggregate amount of the payments or contribution or both or a deduction of three thousand ringgit whichever is the less.
(c)
dengan memasukkan selepas subseksyen (1c) subseksyen yang berikut:
“(1d) In the case of an individual resident for the basis year for a year of assessment who has—
(1e)
For the purposes of subsection (1d), where subsection 50(2) or (3) applies, the total deduction under that subsection shall not exceed three thousand ringgit.”.
Pindaan seksyen 54a