INCOME TAX ACT 1967 (ACT 53)
PART VI - ASSESSMENTS AND APPEALS
Chapter I - Assessments
Section 95. Waiver of assessment in certain cases and discharge of double assessments.
(1) Where the case is such that if an assessment in respect of an amount of chargeable income for a year of assessment were to be made the tax charged thereby would be a sum of less than twenty-five ringgit, the Director General may waive the making of the assessment which would otherwise be made in that case:
[Am. Act 476:s.16]
Provided that that waiver shall not prevent an assessment being made in an amount of chargeable income which includes that first-mentioned amount and in an amount of tax charged on that second-mentioned amount.
(2) Where two or more assessments have been made with respect to a person on the same income for the same year of assessment, the Director General may discharge such of those assessments as need to be discharged in order to ensure that the income is charged to tax only once for that year.
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