Anyone know where to check any kind of education fees relief under personal study of up to 7,000?

Does the individual study for tax relief including both exam fees and course fees?
Which professional body allow for relief? Eg: ACCA, CIMA, CFA etc

My friend submitted BE all the while on time. But suddenly LHDN come across to check previous years tax documents, I guess because of no declare part time income from insurance/ direct sales bonus etc.

If the part time income doesn’t issue CP58, still need to declare B form?

How to submit B form again for the affected years declared income as BE?

For hotel and food expenses spent in Singapore. Can we file as expenses in B form? if can, how to accounted for the conversion?

Any recommended website should we refer to for the conversion rate? One curiosity, if the tax invoice/receipt has already file as expenses for company A, and I file it again as my expense in form B, will they able to detect the duplicate between company A and myself?

What will happen or how the penalty rate if got caught?