Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
Official textFrom Laws of Malaysia Online, unchanged
Seksyen 110 Akta ibu dipinda—
dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:
“(1) Any tax which is deducted from any interest or royalty under section 109 or from any payment for services, technical advice, assistance, or rental or other income under section 109b (including any amount recovered by the Director General pursuant to subsection 109(2) or 109b(2) but excluding any increase thereof) shall, when the interest, royalty, or payment for services, technical advice, assistance, or
Kewangan 35
rental or other income is gross income of a person from a source of his for the basis period for a year of assessment, be set off against the tax charged on his chargeable income, if any, for that year.”;
dengan memotong subseksyen (1a);
dalam subseksyen (2)—
melainkan dalam subperenggan (b)(ii), dengan memotong perkataan “dividend,”; dan
dalam subperenggan (b)(ii), dengan memotong perkataan “a dividend,”;
dalam subseksyen (4), (5) dan (7), dengan memotong perkataan “dividend,” di mana-mana jua terdapat; dan
dengan memotong subseksyen (13).
Bahagian XII
Bahagian II
Bab III
Bab V