Income Tax Act 1967 s 72
Some sections could not be extracted from the official PDF, so this text may be incomplete.
The income of a Hindu joint family (and any income of the family’s manager or karta in his capacity as such, being income by virtue of sections 55 to 59) shall be assessable and chargeable on the family’s manager or karta, who shall accordingly be assessable and chargeable to tax on behalf of the family.
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).