INCOME TAX ACT 1967 (ACT 53)
PART III - ASCERTAINMENT OF CHARGEABLE INCOME
Chapter 7- Chargeable income




Section 48. Deduction for children.


(1) Subject to this section, where an individual who is resident for the basis year for a year of assessment-

[Am. Act A476:s.10]
[Am. Act 476:s.10]
there shall be allowed for that year of assessment in respect of the child the appropriate deduction, if any, specified in subsection (2):

Provided that where a wife living together with her husband is assessed separately for any year of assessment on her income, she may elect in writing that the appropriate deduction be wholly allowed to her for that year of assessment.
[Subs. Act 544:s.7]
(2) The appropriate deduction referred to in subsection (1) is-
[Am. Act A451:s.6; Act 476:s.10 ]


[Am. Act 531:s.11]
(3) Where for a year of assessment any individual is entitled under paragraph (1)(b) or (c) to a deduction (in this subsection referred to as the ordinary deduction)-
[Subs. Act 513:s.9]
[Subs. Act 578:s.12]

[Subs. Act 513:s.9]
(4) Where two or more individuals are each entitled to claim a deduction for a year of assessment under this section for a payment made in respect of the same child, there shall be allowed to each of those individuals, in place of the whole deduction which would otherwise be allowed under this section, a reduced deduction which, in the case of any one of those individuals, shall bear the same proportion to that whole deduction as the payment made by that individual bears to the total of the payments made by all those individuals.
[Am. Act A226:s.19]
(5) A deduction shall not be allowed to an individual under this section for a year of assessment in respect of any child whose total income, wherever derived or accruing, for that year exceeds the amount of the deduction that would otherwise be allowed under this section to that individual in respect of that child.

(6) For the purpose of determining whether an individual is resident in East Malaysia for the basis year for a particular year of assessment within the meaning of subsection (3), section 7 (other than paragraph (1) (c) thereof) shall apply with the modification that references to Malaysia in that section shall be taken to be references to East Malaysia.

(7) (Repealed by Act 531:s.11).

(8) (Repealed by Act A226:s.19).

(9) In this section "child", in relation to an individual or his wife, means a legitimate child or step-child of his or his wife, or a child proved to the satisfaction of the Director General to have been adopted by the individual or his wife in accordance with any law.
[Subs. Act 544:s.7]
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[Shall have effect for the year of assessement 2004 and subsequent years of assessment]

(4) Where two or more individuals are each entitled to claim a deduction for a year of assessment under this section for a payment made in respect of the same child, there shall be allowed to each of those individuals, in place of the whole deduction which would otherwise be allowed under this section, a reduced deduction of fifty per cent of that whole deduction .

[Am. Act A1151:s.5]

Related reading:
[Act A476:s.10; Act 544:s.7; Act 451:s.6; Act 531:s.11; Act 573:s.9; Act 578:s.12; Act A226:s.19]


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