Malaysia legislation
Section 6
Seksyen 6
Seksyen 6A Akta ibu adalah dipinda dengan menggantikan subseksyen (2) dengan subseksyen baru (2) yang berikut:
“(2) A rebate shall be granted for a year of assessment in the following amounts:
(a)
sixty ringgit in the case of an individual who has been allowed a deduction under section
46 (a) for that year of assessment where his chargeable income for that year of assessment does not exceed ten thousand ringgit:
Provided that a rebate of thirty ringgit shall be granted to a wife who has elected to be assessed separately in her name under section 45 (4) as long as her chargeable income does not exceed ten thousand ringgit for that year of assessment;
(b)
thirty ringgit in the case of an individual who has been allowed a deduction under section 47 (1) or (2) for that year of assessment where his chargeable income for that year of assessment does not exceed ten thousand ringgit.".