Definition of Computer under Para 46(1)(j)

The Inland Revenue Board has clarified that an individual is eligible for personal tax deduction for the purchase of a personal computer under para 46(1)(j) of the Income Tax Act 1967,  which is a desktop, laptop, Notebook or Ultrabook not used for the purpose of a business.

As such, tax deduction allowed does not include purchase of other gadgets that are able to perform similar to a computer, for example handphone and tablet.

As concession, any claims for deduction for the purchase of such gadgets which have been made until YA 2012 will not be withdrawn.

The above tax treatment on deduction is effective from YA 2013 onward.

 

Source : Inland Revenue Board