Normal sole proprietorship or partnership company, all income/profit are belonged to individual one.

But for Sdn. Bhd case then it is different, sdn. bhd. income is company income, not related to individual. There is the distinct difference.

So if the website owned by you, all the profit made under your sole-proprietorship company or partnership company are classified as your income.

But for a sdn bhd one, all profit made is charged under corporate tax level and profit belonged to the company not individual. Unless company declare it as dividend to pay you as a shareholders then only you will be getting the money made.

I am not profession in tax or company tax system, please bare with me if anything wrong about the information.