INCOME TAX ACT 1967 (ACT 53) PART III - ASCERTAINMENT OF CHARGEABLE INCOME Chapter 7- Chargeable Income
Section 45A. Deduction for husband.
Where-
(a) the husband has no total income; or
(b) an election has been made by the husband under paragraph 45(2) (b) ,
there shall be allowed to the wife, for a year of assessment, in addition to the allowances or deductions (if any) to that wife under sections 46, 48 and 49, a deduction of three thousand ringgit for the husband and a further two thousand five hundred ringgit if he is a disabled person:
Provided that this section shall only apply to one wife.
