Total annual income: RM146 200

Tax relief : RM 46 250

 B) Encik Jamal’s chargeable income: RM 99 950
Tax on first RM 70000 = RM 4600
Tax on the next balance = (RM99 950 – RM70 000) x 21%
=RM 6 289.50

Eligible rebate (zakat)= RM2 500

Income tax payable by Encik Jamil

=RM4600+RM6 289.50 – RM2 500
=RM 8 389.50
 C) Total PCB deducted = RM1 400 x 12 month
=RM 16 000
Income tax payable <PCB

Hence , Encik Jamil should not make any additional tax payment to IRB. The totale amount of PCB (RM16 800) is more than
his income tax ( RM 8 389 .50)