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In Malaysia, deductible expenses for rental properties can only be claimed for periods when the property was actively generating rental income. Here's the breakdown:

### Key Rules for Rental Income Deductions:
1. **Interest on housing loans** is deductible **only for months the property was rented out**[5][7].
2. Expenses must be incurred "in the course of producing rental income" – vacant periods do not qualify[8].

### Your Scenario:
- **Condo (Jan–Dec 2024):**
Full-year maintenance (RM6,000) and interest (if applicable) are deductible.

- **House (Aug–Dec 2024):**
Only interest incurred **during the rented period (Aug–Dec)** is deductible. Vacant months (Jan–Jul) do not qualify[7].

### Correct Calculation (Deduction A):

Income	Amount (RM)
-----------------------	-------------
Total Rental Income	32,400
**Deductible Expenses**
- Condo Maintenance	6,000
- House Loan Interest (Aug–Dec)	10,000
**Total Deductions**	**16,000**
**Net Taxable Income**	**16,400**

### Why Deduction B Is Incorrect:
- Claiming RM24,000 in interest (Jan–Dec) for the house includes **7 months of vacancy**, which violates LHDN rules[5][7]. Only RM10,000 (Aug–Dec) is allowable.

### Additional Notes:
- Keep records of tenancy agreements and interest payment schedules for verification[4][5].
- Losses from rental properties cannot be offset against other income sources[8].

This aligns with Malaysia’s Income Tax Act provisions cited in multiple sources[5][7][8].

Citations:
[1] https://theedgemalaysia.com/node/730765
[2] https://www.hasil.gov.my/pdf/pdfam/PR2_2011.pdf
[3] https://www.maybank2u.com.my/maybank2u/mala...operty-tax.page
[4] https://www.yhtanmy.com/blog/rental-income-tax-malaysia/
[5] https://www.propertyguru.com.my/property-gu...-malaysia-11868
[6] https://www.propertyguru.com.my/property-gu...ent-rates-15151
[7] https://www.freemalaysiatoday.com/category/...-rental-income/
[8] https://landco.my/social/rental-income/
[9] https://www.edgeprop.my/content/1908572/eas...me-tax-malaysia
[10] https://phl.hasil.gov.my/pdf/pdfam/PR_12_2018.pdf
[11] https://www.iproperty.com.my/guides/rpgt-20...culate-it-23644
[12] https://www.freemalaysiatoday.com/category/...up-to-rm500000/
[13] https://www.hasil.gov.my/en/individual/indi...me/tax-reliefs/
[14] https://thesun.my/business-news/tax-matters...uals-CL10823643
[15] https://www.globalpropertyguide.com/asia/ma...taxes-and-costs
[16] https://www.hasil.gov.my/pdf/pdfam/RDIG_22082022.pdf
[17] https://www.yycadvisors.com/tax-knowledge-english.html
[18] https://www.payrollpanda.my/help/what-tax-d...-the-year-2024/
[19] https://phl.hasil.gov.my/pdf/pdfam/RDIG_25072019.pdf
[20] https://www.iras.gov.sg/taxes/individual-in...erty-rented-out
[21] https://www.cimb.com.my/en/personal/help-su...erty-loans.html
[22] https://www.iproperty.com.my/guides/what-is...aysia-faq-37894
[23] https://www.iproperty.com.my/guides/rental-...ty-owners-46565
[24] https://taxsummaries.pwc.com/malaysia/individual/deductions
[25] https://kpmg.com/xx/en/our-insights/gms-fla...t-2024-237.html
[26] https://theedgemalaysia.com/article/edge-sa...ill-be-disaster
[27] https://theedgemalaysia.com/node/730785
[28] https://www.bakertilly.my/public/files/1497...7a343f81b16.pdf

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