Seksyen 10
Seksyen baharu 15b
ActIn forceProvision 10 of 74
Seksyen 10
Akta ibu dipinda dengan memasukkan selepas seksyen 15a seksyen yang berikut:
“Derivation of gains or profits in certain cases 15b. Gross income in respect of gains or profits to which paragraph 4(f) applies shall be deemed to be derived from
Malaysia—
(a)
if responsibility for the payment of such gains or profits lies with the Government, a State
Government or a local authority;
(b)
if responsibility for the payment of such gains or profits lies with a person who is a resident for that basis year; or
(c)
if the payment of such gains or profits is charged as an outgoing or expense in the accounts of a business carried on in Malaysia.”.
Pindaan seksyen 25