Section 9

Seksyen 34 Akta ibu dipinda dengan memasukkan selepas subseksyen (7) subseksyen yang berikut:

“(7a) Where in the basis period for a year of assessment an amount in respect of any sum received by the relevant person which is treated as part of the gross income of the relevant person in accordance with subsection 24(1a) is refunded, such amount shall be deducted from the relevant gross income of the relevant person for the basis period for that year of assessment.”.

Undang-Undang Malaysia 12