INCOME TAX ACT 1967 (ACT 53)
PART III - ASCERTAINMENT OF CHARGEABLE INCOME
Chapter 7-Chargeable income
Section 47. Deduction for wife or former wife.
(1) In the case of an individual resident for the basis year for a year of assessment who in that basis year had a wife living together with him, there shall, subject to subsections (3) and (4), be allowed for that year of assessment a deduction of-
[Subs. Act 531:s.10]
(a) three thousand ringgit for the wife; and
[Am. Act 451:s.14]
(2) In the case of an individual resident for the basis year for a year of assessment who in that basis year-
(b) a further two thousand five hundred ringgit for the wife if she is a disabled person.
(a) made payments to a wife of his by way or in the nature of alimony pendente lite;then, subject to subsection (3) there shall be allowed for that year of assessment a deduction of the aggregate amount of those payments.
(b) made payments by way of alimony or maintenance (in pursuance of an order of a court or otherwise) to a former wife whose marriage with him was dissolved or annulled (by a court or otherwise) in accordance with any law or customs applicable to him; or
(c) made payments in pursuance of an order of a court, a deed or a written agreement to a wife from whom he was separated by an order of a court, a deed of separation or a written agreement for separation,
(3) The total of the deductions allowed for a year of assessment to an individual under paragraph (1)(a) and subsection (2) shall not exceed three thousand ringgit.
[Am. Act 451:s.14; Act 513]
(4) Where an individual's wife is assessed separately in her name for any year of assessment on her income, no allowance or deduction shall be made to him in respect of that wife under subsection (1).
[Am. Act 451:s.14]
(5) Notwithstanding subsection 45(2) but subject to subsection (4), where an individual's wife has no total income which can be aggregated with that of her husband for a year of assessment, an allowance or deduction shall be made to him in respect of that wife under subsection (1).
|[Act 451:s.14; Act 513;
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