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INCOME TAX ACT 1967 (REVISED - 1971)

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1 PART I PRELIMINARY-1. Short title and commencement.
2 PART I PRELIMINARY-2. Interpretation.
3 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-3. Charge of income tax.
3A PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-3A. [Deleted by Act 451: s.4].
3B PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-3B. Non-chargeability to tax in respect of offshore business activity.
3C PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-3C. [Deleted by Act 578: s.4].
4 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-4. Classes of income on which tax is chargeable.
4A PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-4A. Special classes of income on which tax is chargeable.
4B PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-4B. Non-business income.
4C PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-4C. Gains or profits from a business arising from stock in trade parted with by any element of compulsion.
5 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-5. Manner in which chargeable income is to be ascertained.
6 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-6. Rates of tax.
6A PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-6A. Tax rebate.
6B PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-6B. [Deleted by Act 661].
6C PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-6C. [Deleted by Act 719/2011].
6D PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-6D. Tax rebate for company or limited liability partnership.
7 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-7. Residence: individuals.
8 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-8. Residence: companies and bodies of persons.
9 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-9. [Deleted by Act A226: s.5].
10 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-10. [Deleted by Act A226: s.5].
11 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-11. [Deleted by Act 624: s.6].
12 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-12. Derivation of business income in certain cases.
13 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-13. General provisions as to employment income.
13A PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-13A. [Deleted by Act 293: s.8].
14 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-14. General provisions as to dividend income.
15 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-15. Derivation of interest and royalty income in certain cases.
15A PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-15A. Derivation of special classes of income in certain cases.
15B PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-15B. Derivation of gains or profits in certain cases.
15C PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-15C. Derivation of gains or profits from the disposal of capital assets deriving value from real property in Malaysia.
16 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-16. Voluntary pensions, etc.
17 PART II IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX-17. Derivation of pensions, etc.
18 PART III ASCERTAINMENT OF CHARGEABLE INCOME Chapter 1 - Preliminary-18. Interpretation of Part III.
19 PART III ASCERTAINMENT OF CHARGEABLE INCOME Chapter 1 - Preliminary-19. Supplementary provisions for the interpretation of Part III.
20 Chapter 2 - Basis Years and Basis Periods-20. Basis years.
21 Chapter 2 - Basis Years and Basis Periods-21. Basis period of a person other than a company, limited liability partnership, trust body or co-operative society.
21A Chapter 2 - Basis Years and Basis Periods-21A. Basis period of a company, limited liability partnership, trust body or co-operative society.
22 Chapter 3 - Gross Income-22. Gross income generally.
23 Chapter 3 - Gross Income-23. Interpretation of sections 24 to 28.
24 Chapter 3 - Gross Income-24. Basis period to which gross income from a business is related.
25 Chapter 3 - Gross Income-25. Basis period to which gross income from an employment is related.
26 Chapter 3 - Gross Income-26. Basis period to which gross income in respect of dividend is related.
27 Chapter 3 - Gross Income-27. Basis period to which gross income in respect of interest, etc, is related.
28 Chapter 3 - Gross Income-28. Basis period to which gross income not provided for by sections 24 to 27 is related.
29 Chapter 3 - Gross Income-29. Basis period to which income obtainable on demand is related.
30 Chapter 3 - Gross Income-30. Special provisions applicable to gross income from a business.
31 Chapter 3 - Gross Income-31. [Deleted by Act 624: s.9].
32 Chapter 3 - Gross Income-32. Special provisions applicable to gross income from an employment.
33 Chapter 4 - Adjusted Income and Adjusted Loss-33. Adjusted income generally.
34 Chapter 4 - Adjusted Income and Adjusted Loss-34. Special provisions applicable to adjusted income from a business.
34A Chapter 4 - Adjusted Income and Adjusted Loss-34A. Special deduction for research expenditure.
34B Chapter 4 - Adjusted Income and Adjusted Loss-34B. Special deduction for contribution to an approved research institute or payment for use of services of an approved research institute or company.
34C Chapter 4 - Adjusted Income and Adjusted Loss-34C. Special provision applicable to adjusted income from a discount or premium.
34D Chapter 4 - Adjusted Income and Adjusted Loss-34D. Special deduction for expenditure on treasury shares.
35 Chapter 4 - Adjusted Income and Adjusted Loss-35. Stock in trade.
36 Chapter 4 - Adjusted Income and Adjusted Loss-36. Power to direct special treatment in the computation of business income in certain cases.
37 Chapter 4 - Adjusted Income and Adjusted Loss-37. [Deleted by Act 624: s.10].
38 Chapter 4 - Adjusted Income and Adjusted Loss-38. Special provisions applicable to adjusted income from an employment.
38A Chapter 4 - Adjusted Income and Adjusted Loss-38A. Limitation on deduction of entertainment expenses.
39 Chapter 4 - Adjusted Income and Adjusted Loss-39. Deductions not allowed.
40 Chapter 4 - Adjusted Income and Adjusted Loss-40. Adjusted loss.
41 Chapter 4 - Adjusted Income and Adjusted Loss-41. Ascertainment of adjusted income or adjusted loss from a business for an accounting period.
42 Chapter 5 - Statutory Income-42. Statutory income.
43 Chapter 6 - Aggregate Income and Total Income-43. Aggregate income.
44 Chapter 6 - Aggregate Income and Total Income-44. Total income*.
44A Chapter 6 - Aggregate Income and Total Income-44A. Group relief for companies.
44B Chapter 7 - Chargeable Income-44B. Carry-back losses.
45 Chapter 7 - Chargeable Income-45. Chargeable income and aggregation of husband's and wife's income.
45A Chapter 7 - Chargeable Income-45A. Deduction for husband.
46 Chapter 7 - Chargeable Income-46. Deduction for individual and Hindu joint family.
46A Chapter 7 - Chargeable Income-46A. [Deleted by Act 683: s.13].
46B Chapter 7 - Chargeable Income-46B. Deduction for individual on interest expended.
47 Chapter 7 - Chargeable Income-47. Deduction for wife or former wife.
48 Chapter 7 - Chargeable Income-48. Deduction for children.
49 Chapter 7 - Chargeable Income-49. Deduction for insurance premiums.
50 Chapter 7 - Chargeable Income-50. Application of section 49 where husband and wife are living together.
51 Chapter 7 - Chargeable Income-51. Deduction must be claimed.
52 Chapter 8 - Special Cases-52. Modification of Part III in certain special cases.
53 Chapter 8 - Special Cases-53. Trade associations.
53A Chapter 8 - Special Cases-53A. Club, association or similar institution.
54 Chapter 8 - Special Cases-54. Sea and air transport undertakings.
54A Chapter 8 - Special Cases-54A. Exemption of shipping profits.
54B Chapter 8 - Special Cases-54B. [Deleted by Act 293: s.14].
55 Chapter 8 - Special Cases-55. Partnerships generally.
56 Chapter 8 - Special Cases-56. Successive partnerships.
57 Chapter 8 - Special Cases-57. Provisions applicable where partnership is a partner in another partnership.
58 Chapter 8 - Special Cases-58. Income receivable by partnership otherwise than from partnership business.
59 Chapter 8 - Special Cases-59. Partnership losses.
60 Chapter 8 - Special Cases-60. Insurance business.
60A Chapter 8 - Special Cases-60A. Inward re-insurance: chargeable income, reduced rate and exempt dividend.
60AB Chapter 8 - Special Cases-60AB. Chargeable income of life fund subject to tax.
60B Chapter 8 - Special Cases-60B. Offshore insurance: chargeable income, reduced rate and exempt dividend.
60C Chapter 8 - Special Cases-60C. Banking business.
60D Chapter 8 - Special Cases-60D. [Deleted by Act 600: s.8].
60E Chapter 8 - Special Cases-60E. [Deleted by Act 624: s.13].
60F Chapter 8 - Special Cases-60F. Investment holding company.
60FA Chapter 8 - Special Cases-60FA. Investment holding company listed on Bursa Malaysia*.
60G Chapter 8 - Special Cases-60G. Foreign fund management company.
60H Chapter 8 - Special Cases-60H. Closed-end fund company.
60I Chapter 8 - Special Cases-60I. Company that establishes special purpose vehicle.
61 Chapter 8 - Special Cases-61. Trusts generally.
61A Chapter 8 - Special Cases-61A. Exemption of Real Estate Investment Trust or Property Trust Fund.
62 Chapter 8 - Special Cases-62. Discretionary trusts.
63 Chapter 8 - Special Cases-63. Trust annuities.
63A Chapter 8 - Special Cases-63A. Special deduction for qualifying capital expenditure.
63B Chapter 8 - Special Cases-63B. Special deduction for expenses.
63C Chapter 8 - Special Cases-63C. Special treatment on rent from the letting of real property of a Real Estate Investment Trust or Property Trust Fund*.
63D Chapter 8 - Special Cases-63D. Income of a unit trust from the letting of real property is not income from a business.
64 Chapter 8 - Special Cases-64. Estates under administration.
65 Chapter 8 - Special Cases-65. Settlements.
65A Chapter 8 - Special Cases-65A. Co-operative Societies.
65B Chapter 8 - Special Cases-65B. Incentive scheme.
65C Chapter 9 - Gains or profits from the disposal of capital asset-65C. Interpretation of Chapter 9.
65D Chapter 9 - Gains or profits from the disposal of capital asset-65D. Application of Chapter 9.
65E Chapter 9 - Gains or profits from the disposal of capital asset-65E. Gains or profits from the disposal of capital asset.
65F Chapter 9 - Gains or profits from the disposal of capital asset-65F. Disposal and acquisition of capital asset.
66 PART IV PERSONS CHARGEABLE-66. Personal chargeability: general principle.
67 PART IV PERSONS CHARGEABLE-67. Vicarious responsibility and chargeability.
68 PART IV PERSONS CHARGEABLE-68. Power to appoint agent.
69 PART IV PERSONS CHARGEABLE-69. Incapacitated persons.
70 PART IV PERSONS CHARGEABLE-70. Non-residents.
71 PART IV PERSONS CHARGEABLE-71. Masters of ships and captains of aircraft.
72 PART IV PERSONS CHARGEABLE-72. Hindu joint families.
73 PART IV PERSONS CHARGEABLE-73. Trustees.
74 PART IV PERSONS CHARGEABLE-74. Executors.
75 PART IV PERSONS CHARGEABLE-75. Companies and bodies of persons.
75A PART IV PERSONS CHARGEABLE-75A. Director's liability.
75B PART IV PERSONS CHARGEABLE-75B. Limited liability partnership and business trust.
76 PART IV PERSONS CHARGEABLE-76. Rulers and Ruling Chiefs.
77 PART V RETURNS-77. Return of income by a person other than a company, limited liability partnership, trust body or co-operative society.
77A PART V RETURNS-77A. Return of income by every company, limited liability partnership, trust body or co-operative society.
77B PART V RETURNS-77B. Amendment of return.
77C PART V RETURNS-77C. Deduction of tax as final tax.
78 PART V RETURNS-78. Power to call for specific returns and production of books.
79 PART V RETURNS-79. Power to call for statement of bank accounts, etc.
80 PART V RETURNS-80. Power of access to buildings and documents, etc.
81 PART V RETURNS-81. Power to call for information.
82 PART V RETURNS-82. Duty to keep records and give receipts.
82A PART V RETURNS-82A. Duty to keep documents for ascertaining chargeable income and tax payable.
82B PART V RETURNS-82B. Duty to provide information and furnish documents for ascertaining chargeable income and tax payable.
82C PART V RETURNS-82C. Duty to issue electronic invoice.
83 PART V RETURNS-83. Return by employer.
83A PART V RETURNS-83A. Duty to furnish particulars of payment made to an agent, etc.
84 PART V RETURNS-84. Return concerning persons other than the maker of the return.
85 PART V RETURNS-85. Return by occupiers.
86 PART V RETURNS-86. Return by partnership.
87 PART V RETURNS-87. Power to call for further return.
88 PART V RETURNS-88. Returns deemed to be made with due authority.
89 PART V RETURNS-89. Change of address.
90 PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-90. Assessments generally.
91 PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-91. Assessments and additional assessments in certain cases.
91A PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-91A. Deemed assessment on the amended return.
92 PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-92. Advance assessments.
93 PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-93. Form and making of assessment.
94 PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-94. Record of assessments.
95 PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-95. Discharge of double assessments.
96 PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-96. Notice of assessment.
96A PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-96A. Composite Assessment.
97 PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-97. Finality of assessment.
97A PART VI ASSESSMENTS AND APPEALS Chapter 1 - Assessments-97A. Notification of non-chargeability.
98 Chapter 2 - Appeals-98. The Special Commissioners and the Secretary .
99 Chapter 2 - Appeals-99. Right of appeal.
100 Chapter 2 - Appeals-100. Extension of time for appeal.
101 Chapter 2 - Appeals-101. Review by Director General.
102 Chapter 2 - Appeals-102. Disposal of appeals.
103 PART VII COLLECTION AND RECOVERY OF TAX-103. Payment of tax.
103A PART VII COLLECTION AND RECOVERY OF TAX-103A. [Deleted by Act A1151].
103B PART VII COLLECTION AND RECOVERY OF TAX-103B. Tax payable notwithstanding institution of proceedings under any other written law.
104 PART VII COLLECTION AND RECOVERY OF TAX-104. Recovery from persons leaving Malaysia.
105 PART VII COLLECTION AND RECOVERY OF TAX-105. Refusal of customs clearance in certain cases.
106 PART VII COLLECTION AND RECOVERY OF TAX-106. Recovery by suit.
106A PART VII COLLECTION AND RECOVERY OF TAX-106A. Power to call for bank account information for purpose of making garnishee order application.
107 PART VII COLLECTION AND RECOVERY OF TAX-107. Deduction of tax from emoluments and pensions.
107A PART VII COLLECTION AND RECOVERY OF TAX-107A. Deduction of tax from contract of payment.
107B PART VII COLLECTION AND RECOVERY OF TAX-107B. Payment by instalments.
107C PART VII COLLECTION AND RECOVERY OF TAX-107C. Estimate of tax payable and payment by instalments for companies.
107D PART VII COLLECTION AND RECOVERY OF TAX-107D. Deduction of tax from payment made to agent, etc.
108 PART VII COLLECTION AND RECOVERY OF TAX-108. Non-deduction of tax from dividend.
109 PART VII COLLECTION AND RECOVERY OF TAX-109. Deduction of tax from interest or royalty in certain cases.
109A PART VII COLLECTION AND RECOVERY OF TAX-109A. Application of sections 109 and 110 to income derived by a public entertainer.
109B PART VII COLLECTION AND RECOVERY OF TAX-109B. Deduction of tax from special classes of income in certain cases derived from Malaysia.
109C PART VII COLLECTION AND RECOVERY OF TAX-109C. Deduction of tax from interest paid to a resident.
109D PART VII COLLECTION AND RECOVERY OF TAX-109D. Deduction of tax on the distribution of income of a unit trust.
109DA PART VII COLLECTION AND RECOVERY OF TAX-109DA. Deduction of tax on distribution of income of unit trust to unit holder other than individual.
109E PART VII COLLECTION AND RECOVERY OF TAX-109E. Deduction of tax on the distribution of income of a family fund, etc.
109F PART VII COLLECTION AND RECOVERY OF TAX-109F. Deduction of tax from gains or profits in certain cases derived from Malaysia.
109G PART VII COLLECTION AND RECOVERY OF TAX-109G. Deduction of tax from income derived from withdrawal of a deferred annuity or a private retirement scheme.
109H PART VII COLLECTION AND RECOVERY OF TAX-109H. Appeal by the payer.
110 PART VII COLLECTION AND RECOVERY OF TAX-110. Set off for tax deducted.
110A PART VII COLLECTION AND RECOVERY OF TAX-110A. [Deleted by Act 683: s.24].
110B PART VII COLLECTION AND RECOVERY OF TAX-110B. Set-off for tax charged on actuarial surplus.
110C PART VII COLLECTION AND RECOVERY OF TAX-110C. Set-off for tax charged on actuarial surplus under takaful business.
111 PART VII COLLECTION AND RECOVERY OF TAX-111. Refund of over-payment.
111A PART VII COLLECTION AND RECOVERY OF TAX-111A. [Deleted Act 683: s.27].
111B PART VIIA FUND FOR TAX REFUND-111B. Establishment of Fund for Tax Refund.
111C PART VIIA FUND FOR TAX REFUND-111C. Non applicability of section 14A of the Financial Procedure Act 1957.
111D PART VIIA FUND FOR TAX REFUND-111D. Compensation for over-payment of tax.
112 PART VIII OFFENCES AND PENALTIES-112. Failure to furnish return or give notice of chargeability.
112A PART VIII OFFENCES AND PENALTIES-112A. Failure to furnish country-by-country report.
113 PART VIII OFFENCES AND PENALTIES-113. Incorrect returns.
113A PART VIII OFFENCES AND PENALTIES-113A. Incorrect returns, information returns or reports.
113B PART VIII OFFENCES AND PENALTIES-113B. Failure to furnish contemporaneous transfer pricing documentation.
114 PART VIII OFFENCES AND PENALTIES-114. Wilful evasion.
115 PART VIII OFFENCES AND PENALTIES-115. Leaving Malaysia without payment of tax.
116 PART VIII OFFENCES AND PENALTIES-116. Obstruction of officers.
117 PART VIII OFFENCES AND PENALTIES-117. Breach of confidence.
118 PART VIII OFFENCES AND PENALTIES-118. Offences by officials.
119 PART VIII OFFENCES AND PENALTIES-119. Unauthorized collection.
119A PART VIII OFFENCES AND PENALTIES-119A. Failure to keep records.
119B PART VIII OFFENCES AND PENALTIES-119B. Failure to comply with rules made under paragraph 154(1)(c) on mutual administrative assistance.
120 PART VIII OFFENCES AND PENALTIES-120. Other offences.
121 PART VIII OFFENCES AND PENALTIES-121. Additional provisions as to offences under sections 113, 115, 116, 118 and 120.
122 PART VIII OFFENCES AND PENALTIES-122. Tax, etc, payable notwithstanding institution of proceedings.
123 PART VIII OFFENCES AND PENALTIES-123. [Deleted by Act A1028: s.4].
124 PART VIII OFFENCES AND PENALTIES-124. Power to compound offences and abate or remit surcharge or penalties.
125 PART VIII OFFENCES AND PENALTIES-125. Recovery of penalties imposed under Part VIII.
126 PART VIII OFFENCES AND PENALTIES-126. Jurisdiction of subordinate court.
127 PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-127. Exemptions from tax: general.
127A PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-127A. Cessation of exemption.
128 PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-128. [Deleted by Act 624: s.21].
129 PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-129. Remission of tax.
129A PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-129A. Other relief.
130 PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-130. [Deleted by Act 693/2009: s.38].
131 PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-131. Relief in respect of error or mistake.
131A PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-131A. Relief other than in respect of error or mistake.
132 PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-132. Double taxation arrangements.
132A PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-132A. Tax information exchange arrangements.
132B PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-132B. Mutual administrative assistance arrangement.
132C PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-132C. International obligations.
133 PART IX EXEMPTIONS, REMISSION AND OTHER RELIEF-133. Unilateral relief from double taxation.
133A PART IXA SPECIAL INCENTIVE RELIEF-133A. Special incentive relief.
134 PART X SUPPLEMENTAL Chapter 1 - Administration-134. The Director General and his staff.
134A PART X SUPPLEMENTAL Chapter 1 - Administration-134A. Power of Director General to issue guidelines.
135 PART X SUPPLEMENTAL Chapter 1 - Administration-135. Power of Minister to give directions to Director General.
136 PART X SUPPLEMENTAL Chapter 1 - Administration-136. Delegation of Director General's functions.
137 PART X SUPPLEMENTAL Chapter 1 - Administration-137. Identification of officials.
138 PART X SUPPLEMENTAL Chapter 1 - Administration-138. Certain material to be treated as confidential.
138A Chapter 1A - Ruling-138A. Public ruling.
138B Chapter 1A - Ruling-138B. Advance ruling.
138C Chapter 1A - Ruling-138C. Advance Pricing Arrangement.
139 Chapter 2 - Controlled Companies and Powers to Protect The Revenue in Case of Certain Transactions-139. Controlled companies.
140 Chapter 2 - Controlled Companies and Powers to Protect The Revenue in Case of Certain Transactions-140. Power to disregard certain transactions.
140A Chapter 2 - Controlled Companies and Powers to Protect The Revenue in Case of Certain Transactions-140A. Power to substitute price, disregard structure and impose surcharge.
140B Chapter 2 - Controlled Companies and Powers to Protect The Revenue in Case of Certain Transactions-140B. Special provision applicable to loan or advances to director.
140C Chapter 2 - Controlled Companies and Powers to Protect The Revenue in Case of Certain Transactions-140C. Restriction on deductibility of interest.
141 Chapter 2 - Controlled Companies and Powers to Protect The Revenue in Case of Certain Transactions-141. Powers regarding certain transactions by non-residents.
142 Chapter 3 - Miscellaneous-142. Evidential provisions.
142A Chapter 3 - Miscellaneous-142A. Admissibility of electronic record.
143 Chapter 3 - Miscellaneous-143. Errors and defects in assessments, notices and other documents.
144 Chapter 3 - Miscellaneous-144. Power to direct where returns, etc, are to be sent.
145 Chapter 3 - Miscellaneous-145. Service of notice.
146 Chapter 3 - Miscellaneous-146. Authentication of notices and other documents.
147 Chapter 3 - Miscellaneous-147. Free postage.
148 Chapter 3 - Miscellaneous-148. Provisions as to approvals and directions given by Minister or Director General.
149 Chapter 3 - Miscellaneous-149. Annulment of rules and orders laid before the Dewan Rakyat.
150 Chapter 3 - Miscellaneous-150. Power to approve pension or provident fund, scheme or society.
151 Chapter 3 - Miscellaneous-151. Procedure for making refunds and repayments.
152 Chapter 3 - Miscellaneous-152. Forms.
152A Chapter 3 - Miscellaneous-152A. Electronic medium.
153 Chapter 3 - Miscellaneous-153. *Restriction on persons holding themselves out as tax agents, tax consultants, etc.
154 Chapter 3 - Miscellaneous-154. Power to make rules.
154A Chapter 3 - Miscellaneous-154A. Power to enter into an agreement with regard to tax liability.
155 Chapter 3 - Miscellaneous-155. Repeals.
156 Chapter 3 - Miscellaneous-156. Transitional and saving provisions.
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