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Question: Where can companies find more information on Capital Allowance (CA)?
Company Income Tax - (d) Claims Allowance
Answer: Companies can refer to the IRBM Official Portal: www.hasil.gov.my> Internal Links> General Ruling: ● No. 5/2014: Ownership and Use of Assets for the Purpose of EM Claims ● No. 12/2014: Eligible Plant And Machinery For EM Claims ● No. 6/2015: Eligible Expenditure And EM Calculations