How can I claim Section 132 and 133 tax relief?

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Accepted Answer

Section 132 - Refers to tax deductions relating to income from Malaysia taxable in Malaysia as well as outside Malaysia. Refer to the BE Form Handbook to determine which countries have made double tax evasion agreements with Malaysia. Calculations can be made in the HK-8 BE Form Handbook. Section 133 - Refers to tax deductions for one party only in countries that do not enter into a double tax evasion agreement with Malaysia and which calculations can be made in the HK-9 Form BE Guidebook.

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Question: How can I claim Section 132 and 133 tax relief?