Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Bab II · Pindaan Kepada Akta Cukai Pendapatan 1967
6. Pindaan seksyen 4b
Feedback & supportAkta ibu dipinda dengan menggantikan seksyen 4b dengan seksyen yang berikut:
“Non-business income 4b. For the purposes of section 4, gains or profit from a business shall not include—
(a)
any interest that first becomes receivable by a person in the basis period for a year of assessment other than interest where subsection 24(5) applies; and
(b)
gains or profits from the disposal of capital asset other than gains or profits where subsection 24(1)
applies.”.