LAMPIRAN I

GUIDELINES ON DOUBLE DEDUCTION CLAIMSUNDER SECTION 34B OF THE INCOME TAX ACT 19671. Procedure for application1.1 Category of research institute/companyClaims can only be made if cash contribution or payment for the use of researchservices is made to an approved research institute/companies as follows :-Category of Institute/Companyi) Approved researchinstitute/companyApprovalApproved under section 34B(4)(a) or34b(40(b) respectivelyii)Research and developmentcompanyHas fulfilled the definition under section 2of the PIA 1986iii) Contract research anddevelopment companyHas fulfilled the definition under section 2of the PIA 19861.2 Claim for double deduction on payment for the use of services of a researchinstitute/companyFormForm DD2/1995(Pin.2) is to be submitted together with the income tax return for therelevant year of assessment to:-i) Branch of Inland Revenue Board which handles the tax assessment file (1 copywith supporting documents for expenditure incurred)ii)Chief Executive/Director General Inland Revenue,Inland Revenue Board,Technical Division,Block 11, 15 Floor,Government Offices ComplexJalan Duta,50600 Kuala Lumpur.(1 copy without supporting documents for expenditure incurred)