Seksyen 10

Seksyen 86 Akta ibu dipinda dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  For the purposes of this section, the person referred to in paragraphs (1)(a) and (b) shall furnish to the Director

General a return in the prescribed form on an electronic medium or by way of electronic transmission in accordance with section 152a.”.