Malaysia legislation
Section 6
Seksyen 6
Pindaan seksyen 24
(a)
dalam perenggan (1)—
(i)
dalam perenggan (b), dengan memasukkan selepas perkataan “rendered” perkataan “or to be rendered”;
dan
(ii)
dalam perenggan (c), dengan memasukkan selepas perkataan “dealt” perkataan “or to be dealt”; dan
(b)
dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1a) Except where subsection (1) applies, where in the relevant period, any sum is received by a relevant person in the course of carrying on a business in respect of any services to be rendered or the use or enjoyment of any property to be dealt with in the relevant period or in any following basis period, the sum shall be treated as the gross income of the relevant person from the business for the relevant period the sum is received notwithstanding that no debt is owing to the relevant person in respect of such services or such use or enjoyment.”.
Pindaan seksyen 25