Section 142
No estate duty payable for bequest to the Bar
ActIn forceProvision 176 of 186
Section 142
(2)
The Board and the Malaysian Bar shall each be deemed to be—
(a)
an institution specified in the First Schedule to, and under paragraph 13(1)(e) of the Income Tax Act 1967; and
(b)
an institution of a public character approved by the
Minister for the purposes of paragraph 37(2)(c) of the
Income Tax Act 1967.