INCOME TAX ACT 1967 (ACT 53)
PART III - ASCERTAINMENT OF CHARGEABLE INCOME
Chapter 4- Adjusted income and adjusted loss




Section 39. Deductions not allowed.


(1) Subject to any express provision of this Act, in ascertaining the adjusted income of any person from any source for the basis period for a year of assessment no deduction from the gross income from that source for that period shall be allowed in respect of-

[Ins. Act 364:s.5]

[Ins. Act 364:s.5]

[Ins. Act 364:s.5]
[Am Act 241:s.10]
Provided that this paragraph shall not apply if the payer has paid the amount referred to in subsection (2) of that section.
[Ins. Act 557:s.9]

[Am. Act 241:s.10]

[Ins. Act 578:s.10]
Provided that this paragraph shall not apply if the payer has paid the amount referred to in subsection (2) of that section;
[Ins. Act 557:s.9]
Provided that this paragraph shall not apply if the payer has paid the amount referred to in subsection (2) of that section.
[Ins. Act 557:s.9]

Provided that if the motor vehicle has not been used by any person for any purpose prior to the rental and the total cost of the motor vehicle does not exceed one hundred and fifty thousand ringgit, any sum paid by way of rental in excess of one hundred thousand ringgit:

Provided further that the maximum amount of deduction in respect of the rentals of such motor vehicle in the year of assessment and subsequent years of assessment shall not in the aggregate exceed fifty thousand ringgit or one hundred thousand ringgit, as the case may be, in respect of that motor vehicle;
[Subs. Act 619:s.5]
Provided that this paragraph shall not apply to the following expenses:
[Ins. Act 531:s.7]
[Ins. Act 364:s.5]
(2) It is hereby declared that section 33, except in so far as it relates to expenses of the kind specified in paragraph (1) (a) to (d) thereof, is not an express provision of this Act within the meaning of this section.



Related reading:
[Act 309:s.10; Act 531:s.7; Act 451:s.5; Act 557:s.9; Act 608:s.7; Act 619:s.5]


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