Seksyen 19

dengan menggantikan subseksyen (8) dengan subseksyen yang berikut:

“(8) Notwithstanding subsections (1), (3), (4), (5),

and (7), the Director General may direct such company, trust body or co-operative society to make payment by instalments on account of tax which is

Kewangan 15

or may be payable by that company, trust body or co-operative society for a year of assessment at such times and of such amounts as the Director General may direct and such account of tax shall be deemed for the purpose of subsection (10) to be the revised estimate of tax payable by that company, trust body or co-operative society for that year of assessment:

Provided that, where the direction is made before the ninth month of the basis period for that year of assessment, that company, trust body or co-operative society may furnish a revised estimate of its tax payable for that year of assessment in accordance with subsection (7).”;