Section 10
Section 47 of the principal Act is amended—
ActIn forceProvision 11 of 39
Section 10
(a)
by substituting for subsection (1) the following subsection:
“(1) In the case of an individual resident for the basis year for a year of assessment who in that basis year had a wife living together with him, there shall, subject to subsections (3) and (4), be allowed for that year of assessment a deduction of—
(a)
three thousand ringgit for the wife; and
(b)
a further two thousand five hundred ringgit for the wife if she is a disabled person.”; and
10
Act 531
(b)
in subsection (3) by substituting for the words “subsections
(1)
and (2)” the words “paragraph (1)(a) and subsection
(2)
”.
Amendment of section 48