Section 10
Section 10
Section 46 of the principal Act is amended by substituting for paragraph (1)(c) the following paragraph:
“(c) an amount limited to a maximum of five thousand ringgit in respect of medical treatment, special needs or carer expenses expended in that basis year by that individual for his parents and the claim is evidenced by certification of a medical practitioner that the medical conditions of the parents require medical treatment or special needs or carer and—
(i)
in the case of medical treatment or special needs, a receipt on the amount expended; or
(ii)
in the case of carer, a written certification or receipt from, or work permit of, the carer:
Provided that for the purpose of this paragraph—
(a)
“carer” shall not include that individual, his wife or her husband or the child of the individual;
Finance 13
(b)
“parents” shall be individuals resident in
Malaysia;
(c)
the medical treatment and care services are provided in Malaysia; and
(d)
the medical practitioner is registered with the Malaysian Medical Council.”.
amendment of section 49