什么是chargeable to income tax under the Income Tax Act 1967 instead of the Real Property Gains Tax Act 1976
The abovementioned additional income tax and penalty were imposed by the MIRB as the MIRB has taken the view that the gains from the disposal of land and properties held under Investment Properties under BSASB in the abovementioned YAs are chargeable to income tax under the Income Tax Act 1967 instead of the Real Property Gains Tax Act 1976 (“RPGTA”).