Seksyen 34
Pindaan Jadual 7
ActIn forceProvision 117 of 226
Seksyen 34
Perenggan 16 Jadual 7 kepada Akta ibu dipinda dengan menggantikan takrif “foreign income” dengan takrif yang berikut:
‘ “foreign income” means, in relation to—
(a)
unilateral credit, income derived from outside Malaysia charged to foreign tax;
(b)
bilateral credit, income derived from outside Malaysia and from
Malaysia, charged to foreign tax.’.