Seksyen 31

Seksyen 107b Akta ibu dipinda dengan memasukkan selepas subseksyen (5) subseksyen yang berikut:

“(6)  Notwithstanding the foregoing subsections, where the amount of instalments unpaid or the amount of the difference in tax is increased by a sum under subsection (3) or (4), as the case may be, the Director General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the Director

General shall repay the same.”.

Pindaan seksyen 107c