Section 38

Seksyen 30 Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(3)  The return furnished by the chargeable person 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.”.