Seksyen 18

Seksyen 107c Akta ibu dipinda dengan memasukkan selepas subseksyen (7) subseksyen yang berikut:

“(7a) For the purposes of subsections (1) and (7), a company shall furnish the estimate or revised estimate of its tax payable on an electronic medium or by way of electronic transmission in accordance with section 152a.”.

Pindaan seksyen 112