The Income Tax Act 1967 (Malay: Akta Cukai Pendapatan 1967), is a Malaysian laws which enacted for the imposition of income tax.
The Income Tax Act 1967, in its current form (1 January 2006), consists of 10 Parts containing 156 sections and 9 schedules (including 77 amendments).
Part I: PreliminaryPart II: Imposition and General Characteristics of the TaxPart III: Ascertainment of Chargeable IncomeChapter 1: PreliminaryChapter 2: Basis years and basis periodsChapter 3: Gross incomeChapter 4: Adjusted income and adjusted lossChapter 5: Statutory incomeChapter 6: Aggregate income and total incomeChapter 7: Chargeable incomeChapter 8: Special casesPart IV: Persons ChargeablePart V: ReturnsPart VI: Assessments and AppealsChapter 1: AssessmentsChapter 2: AppealsPart VII: Collection and Recovery of TaxPart VIIA: Fund for Tax RefundPart VIII: Offences and PenaltiesPart IX: Exemptions, Remission and Other ReliefPart IXA: Special Incentive ReliefPart X: SupplementalChapter 1: AdministrationChapter 2: Controlled companies and powers to protect the revenue in case of certain transactionsChapter 3: MiscellaneousSchedules
