Seksyen 27
Akta ibu dipinda dengan memasukkan selepas seksyen 39
seksyen yang berikut:
“Deemed assessment on the amended return 39a. (1) Where for a year of assessment a chargeable person has furnished an amended return in accordance with section 30b, the Director General shall be deemed to have made, on the day on which the amended return is furnished, an assessment or additional assessment in respect of that person relating to the amount of tax or additional tax payable on the chargeable income, based on the respective amounts as specified in the amended return.
(2)
For the purposes of this Act, where the Director
General is deemed to have made an assessment or additional assessment under subsection (1)—
(a)
the amended return referred to in that subsection shall be deemed to be a notice of assessment or additional assessment; and
(b)
such deemed notice of assessment or additional assessment shall be deemed to have been served on the chargeable person on the day on which the Director General is deemed to have made the assessment or additional assessment.”.
Kewangan 25
Pindaan seksyen 40