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iv Taxpayers Problem
What is Taxable?
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12 months 31st March Adjusted profit allowable deductions amount annual allowances appeal apply assessable income assessable to tax Bad debts balancing charge bonus building or structure business on 1st calculated capital allowances carried forward chapter Chargeable income chargeable to tax claim commenced Comptroller cost derived earned income employee employment ended 31st December exempt expenses fees firm fixed assets Gross profit Hindu joint family Illustration Income Tax Act incurred industrial building initial allowance interest Kuala Lumpur Less liable loss account lump-sum Malaysia Malaysian Income million Minister non-resident paid partner partnership payment pension permanent establishment Personal Reliefs Pioneer companies pioneer enterprise plant and machinery profit and loss provision receipts received in Singapore rent repairs resident in Malaysia resident in Singapore revenue royalties salary settlor shareholders ship Singapore Income statutory income Tax deducted tax purposes tax-relief period taxable taxation taxpayer wholly and exclusively wife