Malaysia legislation
Section 16
Seksyen 16
Seksyen 97a Akta ibu dipinda dengan menggantikan subseksyen
(1)
dengan subseksyen yang berikut:
“(1) Where in ascertaining the chargeable income of a person, it appears to the Director General that—
(a)
no assessment shall be made in respect of that person for any year of assessment by reason of—
(i)
absence of adjusted income, statutory income, aggregate income or total income of a person from any of his sources of income; or
(ii)
exemption granted to that person under this Act or the Promotion of Investments Act 1986; or
(b)
assessment has been made in respect of that person, but that person has no statutory income from a source consisting of a business, the Director General may notify that person in writing—
(i)
in respect of paragraph (a), that no assessment shall be made for that year of assessment and provide a computation with regard to it; or
(ii)
in respect of paragraph (b), the adjustment, if any, made in respect of that source consisting of a business and provide a computation with regard to it.”.
Pindaan seksyen 109e