Income Tax Act · s 67B

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The Chief Justice may, with the approval of His Majesty the Sultan and Yang Di-Pertuan, make rules providing for —

(a)

the method of tendering evidence before the High Court or Court of Appeal, as the case may be, on appeals;

(b)

the conduct of such appeals; and

(c)

generally for giving effect to the provisions of sections 67

and 67A.