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]
[Subs. Act 600:s.5]
[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;

[Subs. Act 608:s.11]
[Act 531:s.9, Am Act 557:s.11]
[Subs. Act 608:s.11]
[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Proviso: [Repealed by Act 608:s.11]

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]
[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-

[Ins. Act 608:s.11]

Related reading:
[Act 557:s.11; Act 600:s.5; Act 544:s.6; Act 608:s.11]


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