Malaysia legislation

Section 21

of AKTA KEWANGAN 2014

Seksyen 21

Pindaan seksyen 77a

(a)

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  For the purposes of this section, a company shall furnish to the Director General a return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 152a.”; dan

(b)

dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(4)  The return furnished by a company under this section shall be based on accounts audited by a professional accountant, together with a report made by that accountant which shall contain, in so far as they are relevant, the matters set out in subsections 174(1) and (2) of the Companies Act 1965.”.

Seksyen baru 77c