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
Subseksyen 5(1) Akta ibu dipinda dengan menggantikan proviso kepada subseksyen itu dengan proviso yang berikut:
“Provided that in ascertaining the chargeable income of—
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
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.”.
Bahagian XII
Bahagian II
Bab III
Bab V