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




Section 12. Derivation of business income in certain cases.




(1) Where for the purposes of this Act it is necessary to ascertain any gross income of a person derived from Malaysia from a business of his, then-

(2) Where in the case of a business to which paragraph (1) (a) applies-


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