INCOME TAX ACT 1967 (ACT 53) PART III - ASCERTAINMENT OF CHARGEABLE INCOME Chapter 7- Chargeable income
Section 46. Deduction for individual and Hindu joint family.
(1) In the case of an individual or a Hindu joint family resident for the basis year for a year of assessment, there shall be allowed for that year of assessment personal deductions of-
[Am. Act 557:s.11]
(a) eight thousand ringgit for that individual in respect of himself and his dependent relatives (if any) , or for that Hindu joint family;
[Subs. Act 600:s.5]
(b)(repealed by Act 600:s.5)
(c) an amount limited to a maximum of five thousand ringgit in respect of medical expenses expended in that basis year by that individual for his parents:
[Am. Act 544:s.6]
Provided that the claim is evidenced by a receipt by a medical practitioner certifying that treatment was provided to the parents;
(d) an amount limited to a maximum of five thousand ringgit expended or deemed expended under subsection (3) in that basis year by that individual for the purchase of any necessary basic supporting equipment for his own use, if he is a disabled person or for the use of his wife, child or parent, who is a disabled person, or in the case of a wife, for her own use, if she is a disabled person, or for the use of her husband, child or parent, who is a disabled person;
[Subs. Act 608:s.11]
(e) a further five thousand ringgit for that individual if he is a disabled person;
[Act 531:s.9, Am Act 557:s.11]
(f) an amount limited to a maximum of five thousand ringgit on fees expended in that basis year by that individual for any course of study up to tertiary level in any institution in Malaysia recognized by the Government undertaken for the purpose of acquiring technical, vocational, industrial, scientific or technological skills or qualifications;
[Subs. Act 608:s.11]
(g) an amount limited to a maximum of five thousand ringgit in respect of medical expenses expended or deemed expended under subsection (3) in that basis year by that individual on himself if he is suffering from a serious disease or on his wife or child who is suffering from a serious disease, or in the case of a wife, on herself if she is suffering from a serious disease or on her husband or child who is suffering from a serious disease:
[Ins Act 557:s.11; Am. Act 608:s.11]
Provided that the claim is evidenced by a receipt and certification issued by a medical practitioner that treatment was provided to the individual, spouse or child for that disease;
[Am. Act 608:s.11]
Proviso: [Repealed by Act 608:s.11]
(h) an amount limited to a maximum of five hundred ringgit in respect of complete medical examination expenses expended or deemed expended under subsection (3) in that basis year by that individual on himself or on his wife or on his child, or in the case of a wife, on herself or on her husband or on her child, as evidenced by receipts issued by a hospital or a medical practitioner:
Provided that the deduction under this paragraph shall be part of the amount limited to a maximum of five thousand ringgit in paragraph (g) ; and
[Ins. Act 608:s.11]
(i) an amount limited to a maximum of five hundred ringgit in respect of expenses expended or deemed expended under subsection (3) in that basis year by that individual for the purchase of books, journals, magazines and other similar publications for the purpose of enhancing knowledge for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child, as evidenced by receipts issued in respect of the purchase.
[Ins Act 608:s.11]
(2) in this section
[Ins. Act 557:s.11]
"child" shall be construed as referring to a child as defined in section 48(9);
[Ins. Act 557:s.11]
"serious disease" includes acquired immunity deficiency syndrome, Parkinson's disease, cancer, renal failure, leukaemia and other similar diseases.
[Ins. Act 557:s.11]
(3) For the purposes of paragraph (1) (d), (g), (h) and (i) , any amount expended by the wife or the husband in the year of assessment-
(a) where subsection 45(2) applies, shall be deemed to have been expended by the husband of the wife who elects or by the wife of the husband who elects, as the case may be; or
(b) where the wife or the husband has no total income, shall be deemed to have been expended by the husband of that wife who has no total income or the wife of that husband who has no total income, as the case may be:
Provided that where paragraph 45(2) (b) applies or the husband has no total income, any amount expended by the husband shall be deemed to have been expended by the wife who has been allowed a deduction under section 45A.
