Malaysia legislation
Section 11
Seksyen 11
Seksyen 49 Akta ibu adalah dipinda—
(a)
dengan memotong noktah bertindih dan proviso kepadanya dalam subseksyen (1); dan
(b)
dengan memasukkan, selepas sahaja subseksyen (1), subseksyen baru (1A) yang berikut:
"（1A）Where section 50 (3) (b) or (c) applies, there shall be allowed for that year of assessment, in addition to the deduction allowed under subsection (1), a deduction of the aggregate amount of the payments or contributions or both made by the wife or a deduction of three thousand five hundred ringgit, whichever is the less:
Provided that where the wife has no total income the total deduction under subsection (1) and this subsection shall not exceed three thousand five hundred ringgit.".