INCOME TAX ACT 1967 (ACT 53) PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX
Section 4A. Special classes of income on which tax is chargeable.
Notwithstanding the provisions of section 4 and subject to this Act, the income of a person not resident in Malaysia for the basis year for a year of assessment in respect of-
(i) amounts paid in consideration of services rendered by the person or his employee in connection with the use of property or rights belonging to, or the installation or operation of any plant, machinery or other apparatus purchased from, such person;
[Ins. Act 293:s.5]
(ii) amounts paid in consideration of technical advice, assistance or services rendered in connection with technical management or administration of any scientific, industrial or commercial undertaking, venture, project or scheme; or
[Ins. Act 293:s.5]
(iii) rent or other payments made under any agreement or arrangement for the use of any moveable property,
[Ins. Act 293:s.5; Am. Act 557:s.5]
which is derived from Malaysia is chargeable to tax under this Act.
