Income Tax Act 1967 s 21

Some sections could not be extracted from the official PDF, so this text may be incomplete.

s 21 Basis period of a person other than a company, trust body or co-operative society

The basis year for a year of assessment shall constitute, in relation to a source of a person other than a company, trust body or co-operative society, the basis period for that year of assessment.

Read this section in the full act → · Open Part III →

Find Act 53 on lom.agc.gov.my ↗

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

What to look at next

Income Tax Act 1967, full textChapter navigation and full text, so you can read this section in contextMalaysia legislation Malaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Part III — Ascertainment of chargeable income — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections