Allowances.
Propor- tionate ailowances.
Proof of claims.
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11. (1) There shall be deducted from the assessable income chargeable to salaries tax of any individual before arriving at the net chargeable income--
(a) an allowance of three thousand dollars;
(b) an allowance of two thousand dollars, if, at any time during the year preceding the year of assessment, he had a wife;
(c) an allowance of one thousand dollars, if he had living at any time during the year preceding the year of assessment an unmarried child who was either under the age of eighteen years or who, if over the age of eighteen years and under the age of twenty-five years, was receiving full time instruc- tion at a university, college, school, or other educational establishment, and where he had more than one such child an allowance of one thousand dollars for each such child in excess of one:
Provided that-
(i) no such allowance shall be made in respect of a child whose income from any source for the year preceding the year of assessment exceeded one thousand dollars:
(ii) no such allowance shall be made in respect of a child who carried on or exercised during the year preceding the year of assessment a trade, business, profession, vocation, or employment; and
(iii) the total allowances under paragraphs (b) and (c) shall not exceed six thousand dollars.
(2) For the purposes of this section-
(a) wife," means the lawful wife of any person married to him by a Christian marriage or its civil equivalent, or in the case of Chinese or any other Asiatic the principal spouse, but it does not include a wife who is living apart from her husband under the decrce of a competent court or a duly executed deed of separation.
(b) "child" of an individual includes a child by his wife or by a former wife and a step-child. It includes also an adopted child and, in the case of Asiatics, a child by his concubine if such child is recognized by him and his family as a member of his family.
(3) An individual who is liable to tax under this Chapter for a part only of a year of assessment shall be entitled for that year to the same proportion only of the allowances under this section as the number of days during which he is liable bears to the number of days in that year of assessment.
(4) Every individual who claims an allowance under this Section shall make his claim on the prescribed form. Such allowance shall be granted if the claim contains such particulars and is supported by such proof as the Commis- sioner may require.