Seksyen 48

Seksyen 43 Akta ibu dipinda dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(4)  This section shall not apply to an assessment made under subsection 38(1) or section 39a, except where a chargeable person in respect of such assessment is aggrieved by the public ruling made under section 71b or any practice of the

Director General generally prevailing at the time when the assessment is made.”.

Kewangan 35