INCOME TAX (DEDUCTIONS FOR PROMOTION OF EXPORT OF HIGHER
EDUCATION) (AMENDMENT) RULES 2003 [P.U. (A) 261]
(Gazetted on 17 July, 2003)
IN
exercise of the powers conferred by paragraph 154(1)(b) of the Income
Tax Act 1967 [Act 53], the Minister makes the following rules:
Citation
and commencement
1.
(1) These rules may be cited as the Income Tax (Deductions for Promotion of
Export of Higher Education) (Amendment) Rules 2003.
(2) These Rules are deemed to have effect
from the year of assessment 2002.
Amendment
of rule 4
2.
The Income Tax (Deductions for Promotion of Export of Higher Education) Rules
2001 [P.U. (A) 185/2001] Notes Linkare
amended in paragraph 4(2)(d)—
(a) by substituting for the word “two” the word “three”; and
(b) by inserting after the words “one hundred” the words “and fifty”.
Made
26 June 2003
[Perb.
0.3865/73 (SJ.14) Vol. 3 (SK.2); LHDN. 01/35/(S)/42/51/82-11.1; PN(PU2)80/XXXVIII]
DR. JAMALUDIN BIN MOHD JARJIS
Second Minister of Finance
[To be laid before the
Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]
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