Seksyen 35

dalam subseksyen (2), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that the Director General may under special circumstances allow extension of time for tax deducted to be paid over.”; dan

dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:

“(4a)  Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (2)

is increased by a sum under subsection (3), 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 109e