Seksyen 36

dengan menggantikan subseksyen (3) dengan subseksyen yang berikut:

“(3)  The Director General may in relation to subsection (2) under special circumstances allow extension of time for the amount of tax deducted to be paid over.”; dan

Kewangan 25

dengan memasukkan selepas subseksyen (6) subseksyen yang berikut:

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

is increased by a sum under subsection (4), 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.”.