Section 5

dalam subseksyen (1), dengan menggantikan perkataan

“A person” dengan perkataan “Subject to subsection (1a), a person”; dan

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  A person who has failed to furnish a return for a basis period for a year of assessment in accordance with subsection 77a(1) may appeal against the assessment made by the Director General under subsection 90(3)

by furnishing a return for that basis period for that year of assessment together with the written notice of appeal referred to in subsection (1) within the time stipulated for giving of the notice.”.

Cukai Pendapatan (Pindaan)

5

Pindaan seksyen 117