Seksyen 16
Seksyen 44 Akta ibu dipinda—
(a)
dalam subseksyen (6), dengan menggantikan proviso dengan proviso yang berikut:
“Provided that the amount to be deducted from the aggregate income for the relevant year in respect of any gift of money made to any institution or organization approved for the purposes of this section by the Director General shall not exceed—
(a)
in the case of a person other than a company, seven per cent of the aggregate income of that person in the relevant year; or
(b)
in the case of a company, ten per cent of the aggregate income of that company in the relevant year.”;
Kewangan 13
(b)
dalam subseksyen (11b), dengan menggantikan proviso dengan proviso yang berikut:
“Provided that the amount to be deducted pursuant to this subsection shall not exceed—
(a)
in the case of a person other than a company, the difference between the amount of seven per cent of the aggregate income of that person in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6) and (11c) for that relevant year; or
(b)
in the case of a company, the difference between the amount of ten per cent of the aggregate income of that company in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6)
and (11c) for that relevant year.”; dan
(c)
dalam subseksyen (11c), dengan menggantikan proviso dengan proviso yang berikut:
“Provided that the amount to be deducted pursuant to this subsection shall not exceed—
(a)
in the case of a person other than a company, the difference between the amount of seven per cent of the aggregate income of that person in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6) and (11b) for that relevant year; or
(b)
in the case of a company, the difference between the amount of ten per cent of the aggregate income of that company in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6)
and (11b) for that relevant year.”.
Undang-Undang Malaysia 14
Akta 693