Section 13
Amendment of section 61
ActIn forceProvision 13 of 19
Section 13
Section 61 of the principal Act is amended—
(a)
in the proviso to subsection (1a) by substituting for the words “exempt income” the words “income exempt from tax, other than income exempt under section 61a,”;
and
(b)
by inserting after subsection (1a) the following subsection:
“(lb) Any income which is distributed by a unit trust to a unit holder under subsection (1a)
shall be deemed to be derived from Malaysia.”.