Malaysia legislation
Section 4
Section 4
The Income Tax Act 1967, which in this Chapter is referred to as the “principal Act”, is amended in subsection 2(l)—
(a)
by inserting after the definition of “Hindu joint family”
the following definition:
‘ “husband who elects” means the husband who is referred to in paragraph 45(2)(b);’; and
(b)
by inserting after the definition of “wife” the following definition:
‘ “wife who elects” means the wife who is referred to in paragraph 45(2)(a);’.
Amendment of section 6A