The Income Tax Act 1967, which is referred to as the “principal Act” in this Chapter, is amended in section 21a, by inserting after subsection (3) the following subsection:
“(3a) Where a company, limited liability partnership, trust body or co-operative society has made up the accounts of its operations for a period of twelve months ending on a day in a basis year and has failed to make up its accounts ending on the corresponding day in the following basis year (“hereinafter referred to as “the new accounts”), the company, limited liability partnership, trust body or co-operative society shall notify the Director General of such failure in the prescribed form—
(a) in the case where the new accounts are made up ending before the corresponding day, thirty days before the end of the new accounts; or
(b) in the case where the new accounts are made up ending after the corresponding day, thirty days before the corresponding day.”.
Malay text (authoritative)
Pindaan seksyen 21a
Akta Cukai Pendapatan 1967, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam seksyen 21a, dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:
“(3a) Where a company, limited liability partnership, trust body or co-operative society has made up the accounts of its operations for a period of twelve months ending on a day in a basis year and has failed to make up its accounts ending on the corresponding day in the following basis year (“hereinafter referred to as “the new accounts”), the company, limited liability partnership, trust body or co-operative society shall notify the Director General of such failure in the prescribed form—
(a) in the case where the new accounts are made up ending before the corresponding day, thirty days before the end of the new accounts; or
(b) in the case where the new accounts are made up ending after the corresponding day, thirty days before the corresponding day.”.
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).
