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Income Tax Act 1967 s 4

Income Tax Act 1967 s 4

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

s 4 Classes of income on which tax is chargeable

Subject to this Act, the income upon which tax is chargeable under this Act is income in respect of— (a) gains or profits from a business, for whatever period of time carried on; (b) gains or profits from an employment; (c) dividends, interest or discounts; (d) rents, royalties or premiums; (e) pensions, annuities or other periodical payments not falling under any of the foregoing paragraphs; (f) gains or profits not falling under any of the foregoing paragraphs.

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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).

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