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Seksyen 11

Seksyen 49 Akta ibu adalah dipinda—

of Akta Kewangan 1992

ActIn forceProvision 11 of 47
Seksyen 11

(a)

dengan memotong noktah bertindih dan proviso kepadanya dalam subseksyen (1); dan

(b)

dengan memasukkan, selepas sahaja subseksyen (1), subseksyen baru (1A) yang berikut:

"(1A)Where section 50 (3) (b) or (c) applies, there shall be allowed for that year of assessment, in addition to the deduction allowed under subsection (1), a deduction of the aggregate amount of the payments or contributions or both made by the wife or a deduction of three thousand five hundred ringgit, whichever is the less:

Provided that where the wife has no total income the total deduction under subsection (1) and this subsection shall not exceed three thousand five hundred ringgit.".