Paragraph 32A: This paragraph deals with royalties earned from translating books or literary works at the specific request of the Ministry of Education or the Attorney General's Chambers. In this case, the exemption limit for this type of income is RM 12,000. This means that if an individual earns royalty income from translating books or literary works under the mentioned circumstances, they can earn up to RM 12,000 in royalty income without being subject to income tax.

Paragraph 32B: This paragraph covers royalties related to the publication, use, or licensing of literary works, original paintings, or musical compositions. The exemption limit for this category is RM 20,000. If an individual earns royalty income from activities related to literary works, original paintings, or musical compositions (such as licensing their work for use), they can earn up to RM 20,000 without being subject to income tax.

Paragraph 32C: This paragraph pertains to income from cultural performances that have been approved by the Minister. In this case, the income is fully exempt from taxation. If an individual earns income from cultural performances that have received approval from the relevant authority (the Minister), the entire income from these performances is exempt from income tax, meaning it is not subject to taxation.

Paragraph 32D: This paragraph addresses income earned from any musical composition. While the provided information does not specify an exemption limit for this category, it suggests that income from any musical composition is exempt from taxation. This implies that individuals earning royalty income from musical compositions do not have to pay income tax on that income.

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