Seksyen 4
Akta Cukai Pendapatan 1967, yang disebut Akta ibu dalam
ActIn forceProvision 4 of 19
Seksyen 4
Bab ini, dipinda dengan menggantikan subperenggan 13(1)(b)(ii)
dengan subperenggan yang berikut:
“(ii) a benefit or amenity consisting of—
(A)
leave passages for travel within Malaysia not exceeding three times in any calendar year; or
(B)
one leave passage for travel between Malaysia and any place outside Malaysia in any calendar year, limited to a maximum of three thousand ringgit:
Provided that the benefit or amenity enjoyed under this subparagraph is confined only to the employee and members of his immediate family;”.