Seksyen 5
Pindaan seksyen 5
ActIn forceProvision 5 of 6
Seksyen 5
Subseksyen 5(1) Akta ibu dipinda dengan menggantikan proviso kepada subseksyen itu dengan proviso yang berikut:
“Provided that in ascertaining the chargeable income of—
(i)
an individual resident in Malaysia there shall be excluded the income consisting of interest accruing in or derived from Malaysia and received from a person referred to in subsection 109c(4) in respect of interest paid or credited to that individual; or
(ii)
a participant other than a participant which is a resident company there shall be excluded any income accruing in or derived from Malaysia and received from a takaful operator referred to in subsection 109e(2) in respect of such income paid or credited to that participant.”.
Pindaan seksyen 6