Seksyen 20

Akta ibu dipinda dengan memasukkan selepas seksyen 103a yang dipotong seksyen yang berikut:

“Tax payable notwithstanding institution of proceedings under any other written law 103b.  The institution of any proceedings under any other written law against the Government or the Director General shall not relieve any person from liability for the payment of any tax, debt or other sum for which he is or may be liable to pay under this Part.”.

Pindaan seksyen 104