13. Pindaan seksyen 77a

Seksyen 77a Akta ibu dipinda dengan memasukkan selepas subseksyen (1a) subseksyen yang berikut:

“(1b)  Notwithstanding subsections (1), (3) and (4), every company, limited liability partnership, trust body or co-operative society who disposes of capital asset shall, within sixty days (or such other period the Director General may allow on a written request being made to him) of the date of disposal of that asset, 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—

specifying the chargeable income and the amount of tax payable (if any) on that chargeable income;

specifying in respect of the capital asset disposed of the acquisition price, the disposal price and the gain or loss on the disposal;

specifying all information necessary to determine the acquisition price and disposal price of the asset disposed of;

where the market value of the asset is to be taken for the purposes of this Act, containing the market value based on a valuation made by a valuer; and

containing such particulars as may be required by the Director General.”.