Seksyen 4

dalam nota bahu, dengan menggantikan perkataan

“chargeable income and tax payable” dengan perkataan

“chargeable income, tax payable, etc.”;

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  Where a person referred to in paragraphs 86(1)(a)

and (b) has furnished to the Director General a return in accordance with section 86, that person shall provide information and furnish documents as may be determined by the Director General for the purpose

Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 9

of ascertaining the divisible income or the divisible loss from the business of a partnership on an electronic medium or by way of electronic transmission within thirty days after the due date for furnishing of the return.”; dan

dalam subseksyen (2), dengan menggantikan perkataan

“subsection (1)” dengan perkataan “subsections (1)

and (1a)”.

Pindaan seksyen 152a