Business income is attributable to operations of the business in Malaysia under the following conditions EXCEPT: a. Sale proceeds received in Malaysia; b. Stocks are maintained in Malaysia; C. Passing of only risk of trading stocks in Malaysia; d. Contract concluded in Malaysia; The following statement is FALSE about relief EXCEPT a. In the event the total relief exceeds the total income, the excess (unutilised relief) can be carried forward to the following YA. Available to an individual who is a tax resident and non-resident in Malaysia in that particular YA c. The quantum of relief to each resident individual is standard Od. The tax payer can claim for spouse relief under joint assessment