INCOME TAX ACT 1967 (ACT 53)
PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX




Section 6A. Tax rebate.




(1) Subject to this section, income tax charged for each year of assessment upon the chargeable income of every individual resident for the basis year for that year shall be rebated for that year of assessment in accordance with subsections (2), (3) and (3A) before any set off is made under section 110 and any credit is allowed under section 132 or section 133.
[Am. Act A380:s.4; Am. Act A429:s.3; Am. Act 578:s.5]
(2) A rebate shall be granted for a year of assessment in the following amounts:

[Subs. Act 608:s.5]
[Subs. Act 608:s.5]
[Subs. Act 608:s.5]

(3) A rebate shall be granted for a year of assessment for any zakat, fitrah or any other Islamic religious dues payment of which is obligatory and which are paid in the basis year for that year of assessment to, and evidenced by a receipt issued by, an appropriate religious authority established under any written law.

(3A) A rebate of four hundred ringgit shall be granted to an individual for a year of assessment in respect of the purchase, evidenced by a receipt, of a personal computer in the basis year for that year of assessment:

Provided that no rebate under this subsection shall be granted to that individual-

[Ins. Act 578:s.5]
(4) Where the total amount of the rebate under subsections (2), (3) and (3A) exceeds the income tax charged (before any such rebate) for any year or assessment, the excess shall not be paid to the individual or available as a credit to set off his tax liability for that year of assessment or any subsequent year.
[Am. Act 578:s.5]

Related reading:
[Act A380:s.4; Act A429:s.3; Act 578:s.5, Act 608:5]


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