Seksyen 2
Akta Cukai Pendapatan 1967 [Akta 53], yang disebut
of Akta Cukai Pendapatan (Pindaan) 2024
Amendment ActIn forceProvision 2 of 9
Seksyen 2
“Akta ibu” dalam Akta ini, dipinda dalam subseksyen 2(1)
dengan menggantikan takrif “capital asset” dengan takrif yang berikut:
‘ “capital asset” means—
(a)
movable or immovable property situated outside
Malaysia including any rights or interests thereof;
or
(b)
movable property situated in Malaysia which is a share of a company incorporated in Malaysia not listed on the stock exchange (including any rights or interests thereof) owned by a company, limited liability partnership, trust body or co-operative society;’.
Pindaan seksyen 15c