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Income Tax Act · s 76

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s 76Remission of tax

(1)

The Collector may remit, wholly or in part, the tax payable by any person on the ground of poverty.

(2)

The Minister, with the approval of His Majesty the Sultan and

Yang Di-Pertuan may, in his discretion, remit, wholly or in part, the tax payable by any person if he is satisfied that it is just and equitable to do so.