Malaysia legislation

Section 6

of AKTA KEWANGAN (NO. 2) 2023

Seksyen 6

Pindaan seksyen 4b

Akta ibu dipinda dengan menggantikan seksyen 4b dengan seksyen yang berikut:

“Non-business income 4b.  For the purposes of section 4, gains or profit from a business shall not include—

(a)

any interest that first becomes receivable by a person in the basis period for a year of assessment other than interest where subsection 24(5) applies; and

(b)

gains or profits from the disposal of capital asset other than gains or profits where subsection 24(1)

applies.”.

Pindaan seksyen 6