Audited accounts & Loan to directors

The Inland Revenue Board has issued an announcement dated 19 March 2014 to clarify the  following:-

-          Submission Of Income Tax Return Form (ITRF) Based On The Audited Account - Subsection 77A(4) Of The ITA 1967
-          Loan Or Advances To Director By A Company - Section 140B Of ITA 1967
-      Schedule of Average Lending Rate Bank Negara Malaysia (ALR) - Section 140B

The announcement can be obtained from IRB website.