Income Tax Act 1967

The Income Tax Act 1967 (Akta Cukai Pendapatan 1967), is a Malaysian law establishing the imposition of income tax.

Structure
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: Preliminary
 * Part II: Imposition and General Characteristics of the Tax
 * Part III: Ascertainment of Chargeable Income
 * Chapter 1: Preliminary
 * Chapter 2: Basis years and basis periods
 * Chapter 3: Gross income
 * Chapter 4: Adjusted income and adjusted loss
 * Chapter 5: Statutory income
 * Chapter 6: Aggregate income and total income
 * Chapter 7: Chargeable income
 * Chapter 8: Special cases
 * Part IV: Persons Chargeable
 * Part V: Returns
 * Part VI: Assessments and Appeals
 * Chapter 1: Assessments
 * Chapter 2: Appeals
 * Part VII: Collection and Recovery of Tax
 * Part VIIA: Fund for Tax Refund
 * Part VIII: Offences and Penalties
 * Part IX: Exemptions, Remission and Other Relief
 * Part IXA: Special Incentive Relief
 * Part X: Supplemental
 * Chapter 1: Administration
 * Chapter 2: Controlled companies and powers to protect the revenue in case of certain transactions
 * Chapter 3: Miscellaneous
 * Schedules