Effective from 30 August 2008 until 31 December 2012, income received by a non-resident person under Section 4A(ii) of the Act in relation to the following training conducted by him for the purpose of upgrading and developing the technical skills of any employee of a person resident in Malaysia, shall be exempt and Section 109B of the Act shall not apply.
The eligible training are training approved by the Minister and under the programme of
(a) post graduate course in information technology and communication, electronics or life sciences;
(b) post basic course in nursing or allied healthcare; or
(c) aircraft maintenance engineering course.
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