Monday, 7 March 2011
Finance Act 2011 (Act 719)
The Finance Act 2011 (Act 719) has been gazetted on 27 January 2011. The Act is the same as the Finance (No. 2) Bill 2010 except that the amendment to Section 46 of the Income Tax Act 1967 now includes clarifications that “parents” shall be individuals resident in Malaysia, the medical treatment and care services are provided in Malaysia and the medical practitioner is registered with the Malaysian Medical Council.
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