CCS

Double Tax Deduction for the Sponsorship of Scholarships to Malaysian Students

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1. On 31 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for the Sponsorship of Scholarship to Malaysian Student Pursuing Studies at the Technical and Vocational Certificate Levels) Rules 2021 [P.U. (A) 503].

2. These Rules are deemed to have effect from the year of assessment of 2015. 3. Join our Telegram: http://bit.ly/YourAuditor

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1. 2021 年 12 月 31 日,部长行使 1949年印花税法令 [第378号法] 第80(1)款所赋予的权力,在宪报上颁布了 2021年印花税(豁免)(第18号) 指令 [P.U. (A) 502]。

2. 此细则被视为从2015年的评估年度开始生效。

3. 加入我们的 Telegram: http://bit.ly/YourAuditor

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