Malaysia legislation
Section 3
Seksyen 3
Akta ibu dipinda dengan memasukkan selepas seksyen 65b seksyen yang berikut:
“Exemption from tax: general 65c. (1) The Minister may, by statutory order, exempt any chargeable person from all or any of the provisions of this Act, either generally or in respect of any income of a particular kind.
(2)
Any order made under subsection (1) shall be laid before the Dewan Rakyat.
Petroleum (Cukai Pendapatan) (Pindaan)
(3)
Nothing in subsection (1) shall absolve or be deemed to have absolved the said chargeable person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the provisions of this Act in respect of the income exempted under this section.”.
Pindaan Jadual Pertama