Seksyen 16

Seksyen 49 Akta ibu adalah dipinda dengan menggantikan proviso kepada subseksyen (1) dengan yang berikut:

"Provided that where section 45(2) and section 50(3)(b) or (c) apply, there shall be allowed for that year of assessment a further deduction of the aggregate amount of the payments or contributions or both made by the wife or a deduction of three thousand five hundred ringgit, whichever is the less.".