LHDN : Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements)Rules2021
In determining the adjusted income of that qualifying person from his business in
that year of assessment, a deduction shall be allowed for expenses incurred by that
qualifying person in the basis period for the implementation of flexible work
arrangements in relation to consultation fee, cost of capacity development, cost of software, and software subscription.
P.U. (A) 377 (2021) - Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules 2021 - 4 October 2021