Malaysia legislation
Section 203
Section 203
(2)
An amended return under subsection (1) shall only be made after the due date for the furnishing of the return in accordance with section 202, but not later than six months from that date.
(3)
For the purposes of this section, the amended return shall—
(a)
specify the amount of tax or additional tax payable;
(b)
specify the amount of tax payable on the tax which has or would have been wrongly repaid to him;
(c)
specify the increased sum ascertained in accordance with subsection (4); or
(d)
contain such particulars as may be required by the Director General.
(4)
The tax or additional tax payable under subsection (1)
shall be increased by a sum equal to ten per cent of the amount of such tax or additional tax.
Finance (No. 2)
(5)
The amendment under subsection (1) shall only be made once.
(6)
Where—
(a)
a return for a Reporting Financial Year has been furnished in accordance with section 202; and
(b)
the Director General has made an assessment for that Reporting Financial Year under section 212, no amendment shall be allowed under this section.
Power to call for specific returns and production of books under Part XI