Seksyen 10
Akta ibu dipinda dengan memasukkan selepas seksyen 45
ActIn forceProvision 10 of 26
Seksyen 10
seksyen yang berikut:
“Deduction for husband 45A. Where —
(a)
the husband has no total income; or
(b)
an election has been made by the husband under paragraph 45(2)(b), there shall be allowed to the wife, for a year of assessment, in addition to the allowances or deductions (if any) to that wife under sections 46, 48 and 49, a deduction of three thousand ringgit for the husband and a further two thousand five hundred ringgit if he is a disabled person:
Provided that this section shall only apply to one wife.”.
Undang-Undang Malaysia
AKTA 608 14
Pindaan seksyen 46