Seksyen 5

dengan menggantikan perenggan (a) dengan perenggan yang berikut:

“(a) eight thousand ringgit for that individual in respect of himself and his dependent relatives (if any), or for that Hindu joint family;”;

dengan memotong perenggan (b); dan

dalam proviso lanjutan kepada perenggan (g), dengan memasukkan selepas perkataan “income” perkataan

“, any amount expended by the wife in that basis year shall be deemed to have been expended by that individual and”.

Pindaan seksyen 49