Malaysia legislation
Section 23
Section 23
New section 22A
The principal Act is amended by inserting after section 22 the following section:
Quoted provision
Section 22A
A company shall maintain a statement for the income computed during the tax relief period under section 21, 21B, 21BA, 21C, 21D, 21DA, 21E, 21F, 21G, 21H, 21I, 21J, 21K or 21L.".
Amendment of section 23