Malaysia legislation
Section 7
Seksyen 7
Seksyen 48 Akta ibu adalah dipinda—
(a)
dalam subseksyen (1) dengan menggantikan proviso kepada subseksyen itu dengan proviso yang berikut:
"Provided that where a wife living together with her husband is assessed separately for any year of assessment on her income, she may elect in writing that the appropriate deduction be wholly allowed to her for that year of assessment.";
(b)
dalam perenggan (2)(b) dengan menggantikan perkataan "one thousand six hundred" dengan perkataan "five thousand"; dan
(c)
dengan menggantikan subseksyen (9) dengan subseksyen yang berikut:
" (9) In this section "child", in relation to an individual or his wife, means a legitimate child or step-child of his or his wife, or a child proved to the satisfaction of the Director General to have been adopted by the individual or his wife in accordance with any law.".