Section 3
SEC. 3. Section seven of Act Numbered Twenty-eight hundred and thirty-three, as amended by section five of Act Numbered Twenty-nine hundred and twenty-six, is hereby further amended to read as follows: "SEC. 7. For the purpose of the normal tax only, there shall be allowed as an exemption in the nature of a deduction from the amount of the net income of each citizen or resident of the Philippines, ascertained as provided in the law, the sum of two thousand pesos plus two thousand pesos additional if the person making the return be a married man with a wife not legally separated from him, or plus the sum of two thousand pesos additional if the person making the return be a married woman with a husband not legally separated from her or an unmarried man or woman with one or both parents or one or more brothers, or sisters or one or more legitimate, recognized natural or adopted children dependent upon him or her for support where such brothers, sisters, or children are less than twenty-one years of age; but in no event shall this additional exemption of two thousand pesos be deducted by both: Provided, That only one deduction of four thousand pesos shall be made from the aggregate income of both husband and wife when not legally separated: Provided, further, That if the person making the return is the head of a' family, there shall be an additional exemption of five hundred pesos for each legitimate, recognized natural, or adopted child dependent upon such person, if such dependents are less than twenty-one years of age, or incapable of self-support because mentally or physically defective: Provided, further, That guardians or trustees shall be allowed to claim this personal exemption as to income derived from the property of which such guardian or trustee has charge in favor of each ward or cestui que trust: Provided, finally, That in no event shall a ward or cestui que trust be allowed a greater personal exemption than as provided in this section, from the amount of net income received from all sources. There shall also be allowed an exemption from the amount of the net income of estates of deceased citizens or residents of the Philippines during the period of administration or settlement, and of trusts or other estates of citizens or residents of the Philippines the income of which is not distributed annually or regularly under the provisions of subdivision (b) of section two of this Act the sum of two thousand pesos, including such deductions as are allowed under section five. "A nonresident alien individual shall be entitled to personal exemption in an amount equal to the exemptions allowed by the income tax law in the country of which he is a subject or citizen to citizens of the Philippines not residing in such country, but not to exceed the amount fixed in this section as exemption for citizens or residents of the Philippines: Provided, That said nonresident alien file a true and accurate return of the total income received by him from all sources in the Philippines, as required by this Act."