Seksyen 49

Seksyen 65c Akta ibu dipinda dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  The Minister may, in any particular case, exempt any chargeable person from all or any of the provision of this Act, either generally or in respect of any income of a particular kind or any class of income of a particular kind.”.