Seksyen 15

Seksyen 77a Akta ibu dipinda dengan menggantikan subseksyen (4) dengan subseksyen yang berikut:

“(4)  Where a company, limited liability partnership, trust body or co-operative society is required to prepare financial statements in accordance with any written law, the return furnished under this section shall be made based on such financial statements.”.

Pindaan seksyen 89