Seksyen 6
Pindaan seksyen 49
Akta ibu dipinda dalam seksyen 49 dengan menggantikan subseksyen (1a) dengan subseksyen yang berikut:
“(1a) For the purposes of subsection (1)—
(a)
where the aggregate amount of deduction allowed under that subsection in respect of payments, other than payment of premium for any deferred annuity contracted by an individual on or after 1 January 2010, or contributions or both, is six thousand ringgit or less, there shall be allowed a further deduction on any payment of premium for such deferred annuity:
Provided that the total of that aggregate amount of deduction and that further deduction shall not exceed seven thousand ringgit; and
(b)
where subsection 50(2) or 50(3) applies, the total deduction under that subsection shall not exceed six thousand ringgit or where paragraph (a) applies, shall not exceed seven thousand ringgit.”.
Pindaan seksyen 60i