Section 2

The Income Tax Act 1967 [Act 53], which is referred to as the “principal Act” in this Act, is amended in subparagraph 75b(1)(a)(i) by inserting after the word “partnership”

the words “or persons qualified to act as secretaries under the

Companies Act 2016 who is a citizen or permanent resident of

Malaysia and ordinarily resides in Malaysia;”.

INCOME TAX (AMENDMENT) ACT 2018