CHAPTER 1: CBAT

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SECTIO LAW DESCRIPTION EXPLANATION

N
S3 ITA 1967 Charge of Income On each YA, upon income derived from or received
Tax in/out msia
S4 ITA 1967 Class of Income (a)
(b)
(c)
(d)
(e)
(f)
Para 28 ITA 1967 Exemption Income from sources outside msia, received in msia
Sch 6 by NR

S3 ITA 1967 – Charge of Income Tax:

S4 ITA 1967 – Class of Income:

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CHAPTER 2: Promotional Investment Act
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CHAPTER 3: Research Expenditure (Double Deduction)
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CHAPTER 4: Export Incentives
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CHAPTER 5: RPGT
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CHAPTER 6: RPC & STAMP DUTY
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CHAPTER 7: CO TAX
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CHAPTER 8: INTEREST EXPENSE AND DEDUCTIONS
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CHAPTER 9: METHODS OF FINANCING (HP/SALE)
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CHAPTER 10: GROUP RELIEF
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CHAPTER 11: LLP
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CHAPTER 12: CONTROLLED TRANSFER/SALE BY CA
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CHAPTER 13: INVESTMENT HOLDING CO
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CHAPTER 14: UNIT TRUST
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CHAPTER 15: REIT
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CHAPTER 16: METHODS OF FINANCING (LEASING)
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CHAPTER 17: LABUAN TAX
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CHAPTER 18: RESIDENT STATUS
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CHAPTER 19: TAX EFFICIENCIES
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CHAPTER 20: TAX PLANNING (IND)
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CHAPTER 21: TAX PLANNING (CO)
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CHAPTER 22: SETTLEMENTS
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CHAPTER 23: DECEASED ESTATES
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CHAPTER 24: PUBLIC RULINGS
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CHAPTER 25: TRUST
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CHAPTER 26: TAX ENFORCEMENTS/PENALTIES
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OTHER ADDITIONAL INFO
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