Section 11

Seksyen 47 Akta ibu dipinda dengan memasukkan selepas subseksyen (5) subseksyen yang berikut:

“(6)  Subsection (5) shall not apply if the wife, other than a wife who is a disabled person, has an income which is derived from sources outside Malaysia and her gross income from those sources for a year of assessment is more than the amount of deduction allowed for a wife.”.