IRBM’s Response to CTIM on Tax rebate under Section 6D of the Income Tax Act 1967

In Malaysia, a tax rebate for the company or limited liability partnership under section 6D of the Income Tax Act 1967 refers to a tax incentive the Malaysian government provides to eligible companies and limited liability partnerships.
The tax rebate is a form of tax relief where the taxable income of the company or limited liability partnership is reduced by a specified amount, effectively lowering the amount of tax payable.
The tax rebate is available for a limited time and is subject to certain conditions:-
