Malaysia legislation
Section 4
Section 4
section 5 of the income Tax Act 1967, which is referred to as the “principal Act” in this chapter, is amended—
(a)
in subsection (1)—
(i)
in paragraph (f), by substituting for the colon at the end of that paragraph a full stop; and
(ii)
by deleting the proviso to that subsection; and
(b)
by inserting after subsection (1) the following subsection:
“(1a) For the purpose of ascertaining the chargeable income of a person under subsection (1), any amount or income received by that person which is subject to deduction of tax under section 109C, 109e or 109g shall be excluded.”.
Finance (No. 2)
7
amendment of section 29