| Transfer of qualifying deduction between spouses |
| Transfer of qualifying deduction between spouses |
37D.—(1) Subject to the provisions of this section, an individual may transfer any qualifying deduction for any year of assessment to a spouse living with him or her who has claimed the qualifying deduction against her or his assessable income for the same year of assessment.
[Act 49/2004, wef Y/A 2005 & Sub Ys/A:2004-ACT-49] |