s 15 Amendment of Schedule 6
Schedule 6 to the principal Act is amended— (a) in paragraph 32A— (i) by inserting after the word “assessment,” the word “derived”; and (ii) by deleting the words “any musical composition or in respect of”; and (b) by inserting after paragraph 32C the following paragraph: “32D. Income of twenty thousand ringgit for the basis year for a year of assessment, derived by an individual resident in Malaysia, being payment in respect of any musical composition: Provided that the exemption shall not apply where the payment arises to the individual as part of his emoluments in the exercise of his official duties.”.