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.
(2) A rebate shall be granted for a year of assessment in the following amounts:
(a) three hundred and fifty ringgit in the case of an individual who has been allowed a deduction under section 46(1) (a) for that year of assessment where his chargeable income for that year of assessment does not exceed thirty-five thousand ringgit;
[Subs. Act 608:s.5]
(b) three hundred and fifty ringgit in the case of an individual who has been allowed a deduction under section 47(1) or (2) for that year of assessment where his chargeable income for that year of assessment does not exceed thirty-five thousand ringgit;
[Subs. Act 608:s.5]
(c) three hundred and fifty ringgit in the case of a wife who has been allowed a deduction under section 45A for that year of assessment where her chargeable income for that year of assessment does not exceed thirty-five thousand ringgit.
[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-
(a) for the four following years of assessment;
(b) where the personal computer was used for the purposes of his business; or
(c) where such rebate has been granted to the spouse.
[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.
