Section 5
Subsection 46(1) of the principal Act is amended—
ActIn forceProvision 5 of 10
Section 5
(a)
by substituting for paragraph (a) the following paragraph:
“(a) eight thousand ringgit for that individual in respect of himself and his dependent relatives (if any), or for that Hindu joint family;”;
(b)
by deleting paragraph (b); and
(c)
in the further proviso to paragraph (g), by inserting after the word “income” the words “, any amount expended by the wife in that basis year shall be deemed to have been expended by that individual and”.
Amendment of section 49