Seksyen 20

dalam subseksyen (1a), dengan menggantikan perkataan

“subsection 77(1) section 77a” dengan perkataan

“subsection 77(1) or section 77a”; dan

dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:

“(4a) Any amount of excess in respect of tax payable for a year of assessment which is to be refunded to a person under subsection (1) may be utilized by the Director General for the payment of any other amount of tax which is due and payable (including any amount of instalments which are due and payable)

by that person under this Act, or under the Petroleum

(Income Tax) Act 1967 or the Real Property Gains

Tax Act 1976.

Undang-Undang Malaysia 16

Where amount of excess in respect of a person is ascertained in accordance with subsection 50(4) of the Petroleum (Income Tax) Act 1967 or subsection 24(7a) of the Real Property Gains Tax Act 1976 such excess shall be applied for the payment of tax which is due and payable (including any amount of instalments which are due and payable) by that person under this

Act.”.

Pindaan seksyen 132