Section 17
Amendment of section 46
Section 46 of the principal Act is amended—
(a)
in subsection (1)—
(i)
in paragraph (f), by inserting after the word
“accounting” the words “, Islamic financing”;
(ii)
by deleting the word “and” at the end of paragraph (h);
(iii)
in paragraph (i)—
(A)
by substituting for the words “seven hundred”
the words “one thousand”; and
(B)
by substituting for the full stop at the end of that paragraph the words “; and”; and
(iv)
by inserting after paragraph (i) the following paragraph:
“(j) an amount limited to a maximum of three thousand ringgit in respect of expenses expended or deemed expended under
Act 661
subsection (3) in the basis year for that year of assessment by that individual for the purchase of personal computer (not being a personal computer used for the purpose of his own business) as evidenced by receipt:
Provided that the deduction under this paragraph shall not be allowed for the two following years of assessment.”; and
(b)
in subsection (3), by substituting for the words “and (i)”
the words “, (i) and (j)”.