Seksyen 10
Seksyen 46 Akta ibu dipinda dengan menggantikan perenggan
(1)
dengan perenggan yang berikut:
“(c) an amount limited to a maximum of five thousand ringgit in respect of medical treatment, special needs or carer expenses expended in that basis year by that individual for his parents and the claim is evidenced by certification of a medical practitioner that the medical conditions of the parents require medical treatment or special needs or carer and—
(i)
in the case of medical treatment or special needs, a receipt on the amount expended; or
(ii)
in the case of carer, a written certification or receipt from, or work permit of, the carer:
Provided that for the purpose of this paragraph—
(a)
“carer” shall not include that individual, his wife or her husband or the child of the individual;
Kewangan 13
(b)
“parents” shall be individuals resident in malaysia;
(c)
the medical treatment and care services are provided in malaysia; and
(d)
the medical practitioner is registered with the malaysian medical Council.”.
Pindaan seksyen 49