CLARIFICATION ON DETERMINING THE GROSS INCOME FROM BUSINESS SOURCES OF NOT MORE THAN RM50 MILLION OF A COMPANY OR LIMITED LIABILITY PARTNERSHIP 1. This Practice Note is issued pursuant to the amendment of the Income. Tax Act 1967 [Act 53] (ITA 1967) by the Finance Act 2019 [Act 823]. This amendment is regarding an additional criteria applicable to a company or limited liability partnership (LLP) resident in Malaysia to be […]