Kasipillai and son. child. Kasipillai and son

 
 childKasipillai and son  This paper uses the monetary demand approach of Tanzi (1983) to develop plausible estimates of the size of the hidden income and extent of tax evasion in Malaysia for the period 1971 to 1994

mother. The company's filing status is listed as Active and its File Number is 5890263. Kasippillai & Sons Inc. Since that terrible day, I have campaigned for the truth about what happened. Estimates of the size of the hidden. SN - 9789675771231. Education. He was born on May 9, 1944 as the only son of Mr. father. 400 Abstract. Share your family tree and photos with the people you know and love. ), 5th International Islamic Finance Conference - 35 Years On: The Future of Islamic Finance. sibling. This paper presents the findings of the first study carried out in 2010 on the compliance costs of Malaysian corporate taxpayers under the self-assessment system (SAS) environment. Kasippillai & Sons 109 likes • 110 followers Posts About Photos Videos More Posts About Photos Videos Intro Page · Currency Exchange 3228 Eglinton Ave E, Toronto, ON, Canada, Ontario +1 416-267-8221 kasippillaiandsons. 1985; Yogarajah Hemachandra – 04. A personal interview approach is used to obtain information from. It is said in the ‘Tantra Chudamani’ that this place forms the ‘karnabhaga’ or ‘ear’ of the numerous Shaktipeethas in Bharat. Fullscreen. Listed This Month. The registration number is #M08219392. The Malaysian Government has introduced a Self Assessment System (SAS) in stages commencing with companies from 2001. In discharging these obligations, taxpayers must. Follow us onSon of N/A Kanthia and Muththupillai Kandiah Husband of Private Father of Private; Private; Private; Private; Private and 6 others; Brother of Kanagamma Nagiah Sethupathy; Kamalambihai Sethupathy Suntharam; Sivakadatcham Sethupathy Kandiah; Manonmani Sethupathy Pasupathipillai; Valambiahi Sethupathy Kasipillai and 1 otherGenealogy profile for Pathinipillai. (2003) and Anis Barieyah and Lai (2009) who in their studies attempted to examine the understanding of taxation among the Malaysian undergraduates and working adults, little study has been conducted to examine tax education in order to develop a tax education blueprint for non-accounting curriculum. Beloved husband of Neela Thayaparan, Loving Father of Aravind Thayaparan and Mima Kumaradas, Loving father in law of. Profile OF TORS. Rencana berkaitan geografi dan tempat di Malaysia ini ialah rencana tunas. 51, no. By Kasipillai Manickavasagar. Genealogy profile for Sinnappu S. Y1 - 2010. child. By incidence. Previous research (Kasipillai, 2005; Weichenrieder, 2007; Tomlin, 2008; Masafo, 2009, Ocheni and Gemade, 2015; Bouazza, Ardjouman and Abada (2015), provides clear evidence that small and medium enterprises are affected disproportionately by compliance costs in that when scaled by sales and assets, the compliance costs of SMEs are higher. SERVICES FROM INDIA. This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia. For reasons such as increasing disposable incomes and poor management of the public transportation system, the number of vehicles has grown. Dr Kasipillai Manoharan is a 70-year old doctor from Sri Lanka. in English. The licence cancel date is March 31, 2001. AU - Kasipillai, Jeyapalan. Malaysia Sch of Business; Research output: Contribution to journal › Article › Research › peer-review. Deferred taxes, earnings management, and corporate governance: Malaysian evidence. S. 13, no. He was born on May 9, 1944 as the only son of Mr. Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt, its Goods and Services Tax Act 2014 took effect from April 2015. 5 The Goods and Services Bill 2009 was subsequently withdrawn for reassessment. Eastern, Monday - Friday. Roy Australia Son Australia, Australia 6. 528 p. He had his primary and secondary education at Parameshwara College, Jaffna, excelling in studies and graduated from the University of Ceylon (Peradeniya) with a degree in double. This study investigates how the introduction of GST impacts SME owners in the retail sector. Pathinipillai. sister. January 3, 2021 ·. Managed by: Jegavanthan Arulkumar: Last Updated: December 2, 2014Many studies in Malaysia (Kasipillai, 1997; Manaf, 2004; Mustafa, 1997) measured the knowledge of taxpayers on the tax laws and concepts while Eriksen & Fallan (1996)AU - Kasipillai, Jeyapalan. Sivanandini Duraiswamy and Mr. Publications. Son of Kasipillai and Vallipillai Kasipillai Husband of Thanaluxsmi Vinayagamoothi Father of Kaneshamoorthi Vinayagamoothi; Private; Private;. The Management Committee would like to thank everyone who was involved and wholeheartedly supported this year’s Navarathiri Festival and made it such a huge SUCCESS !! 😉 A. Kasipillai Ramanathan, a highly respected and religious family in Thirunelvely, north Jaffna. aaaa. 5 out of 5. TKS TREE SERVICE LLC is a New York Domestic Limited-Liability Company filed on December 3, 2020. The sample consists of 541 firm‑year observations from seven industries listed in the. Even thoug h the aspects of individual . AU - Kasipillai, Jeyapalan. KNN Financial is part of the Accounting Services industry, and located in Canada. AU - Kasipillai, Jeyapalan. , 2014; Kasipillai and Abdul-Jabbar, 2006), or their tax knowledge (Palil, 2005). He remains popular among large sections of Sri Lanka's majority Sinhalese community but is generally distrusted by many Tamil minorities. I recommend to any one who needs there service. We conducted semi-structured face-to-face interviews with owners of GST-registered SMEs within the context of the theory of. J. Build your family tree online ; Share photos and videos My name is Dr Kasipillai Manoharan. I hope that you will enjoy getting to know me better. Kasipillai and Sons. Corpus ID: 56120694; Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system @article{Sapiei2014TaxAP,. Nallaiah and Private Mother of Private; Private; Private; Private User; Kumaraswamy Saddanathan and 3 others Sister of Private; Private; Private; Jayabhanu Kasipillai and Private Managed by: Private User(Kasipillai & Abdul Jabbar, 2006) and in some cases, noncompliance may mean an outright failure to pay levied taxes while the problem of tax evasion is a widespread one (Kasipillai & Abdul Jabbar. T1 - Malaysia publishes tax treaty with Bosnia and Herzegovina. Share your family tree and photos with the people you know and love. Pillai K V. and Jabbar, H. A review of existing research suggest: (i) compliance costs tend to be high and the costs. . Despite years of heartache, Kasipillai felt a tinge of optimism in 2015, when Sri Lankans elected a new president, Maithripala Sirisena, who promised a new kind of leadership. Mohamed Hashim Nehar recommends M. 2014; Sort results. Using a sample of 221 PLCs listed on the. In January 2019, David Caissie was convicted of first. The survey considers existing literature in. Known by his mononym, Surendra was born and educated in Punjab to be a lawyer by profession. Corpus ID: 203487844; Distributive effects of the introduction of GST in Malaysia @inproceedings{Kasipillai2008DistributiveEO, title={Distributive effects of the introduction of GST in Malaysia}, author={Jeyapalan Kasipillai and Jothee Sinnakkannu}, year={2008} }Abstract and Figures. Journal of. Semantic Scholar extracted view of "Deferred taxes, earnings management, and corporate governance: Malaysian evidence" by J. Kasipillai, J & Dhoraisingam, S 2008, ' Tax consequences of Malaysia's reduction of fuel subsidies ' Tax Notes International, vol. Additional compliance responsibilities for…. Ganeshalingam Vinayagamoorthy: Immediate Family: Son of Vinayagamoorthy விநாயகமூர்த்தி Kasipillai and Private Husband of Private User. Build your family tree online ; Share photos and videosincome. Kasipillai and Thangamalar, Beloved husband of Ranjinidevi (Kili), Ever loving father of Gowshikan, Rameshan and Subhothini,. VL - 27. Kasipillai, J & Thiagarajah, L 2010, ' Re-igniting export incentives in Malaysia: Lessons from the past ', Asia Pacific Journal of Taxation, vol. Son of Kasipillai Thilliampalam and Chellachi Thilliampalam Husband of Parasakthi Navaratnam and Malar Navaratnam Father of Private User; Private User;. Not in Library. Mr. This study focuses on the determinants of taxpayer compliance behaviour with respect to corporate income tax reporting requirements in Malaysia. PY - 2012. JF - Australian Tax Forum. 1994), and readability of tax laws (Saw & Sawyer, 20 10; Pau et al. PY - 2008. Subhothini (Daughter) M: +44 784 164 8355. Sureshkumar Sethupathy Kasipillai: Birthdate: estimated between 1853 and 1973 : Death: 1983 Colombo, Sri Lanka Immediate Family: Son of SSS Kasipillai and Valambiahi Sethupathy Kasipillai Brother of Private and Ganeshkumar Sethupathy Kasipillai. Manikam Sangarapillai. CY - Selangor Malaysia. J. Citing Authors. Kasipillai & Eze (2014) asse rte d that the behavioural and economic approache s play a major role in. Trusted information source for millions of people worldwide. 11. 4 Kasipillai, J. autoevaluación y el uso de estrategias de ap rendizaje de los alumnos y c. 4 per cent of gross domestic product in 2014. There are 3 professionals named "Selvan Kasipillai", who use LinkedIn to exchange information, ideas, and opportunities. Jeyapalan Kasipillai, Norhani Aripin and Noor Afza Amran. Thin capitalisation and its impact on taxable income. Son of Murugesapillai Kasipillai and Sinnamma Murugesapillai Husband of Private Father of Sucila Sivaloganathan; Pushpa Suhendra; Thanusha Vainthan; Private; Private and 5 others Brother of Private; Sam Duraiswamy and Thamotharampillai Murugesapillai. V. Jeyavanitha Kasipillai's daughter went missing when she was 17. (2010). Managed by: Private User Last Updated: August 15, 2015: View Complete Profile. , & Pak, M. father. E-mail address: natrah@uum. He is the son of Kasipillai and Kathirasipillai of Thoppu ,Achuveli, Jaffna. Sear the pork belly until browned, remove from the wok, and set aside. xxxiii-xlii. Kampung Kasipillay adalah sebuah kampung kecil di Kuala Lumpur, Malaysia. Published 10 December 2003. Kirchler et al. Eglinton Avenue East 3228. This. AU - Mahenthiran, Sakthi. The main. Date Written: December 16, 2015. Incentives to position Malaysia as a leading Islamic finance hub. CY - Selangor Malaysia. Libraries near you: WorldCat. BT - A Guide to Advanced Malaysian Taxation. 2, no. 223: 2006: Exploring the relationship between tax compliance costs and compliance issues in Malaysia. and Jabbar, H. For reasons such as increasing disposable incomes and poor management of the public transit system, the number of. except for Kasipillai et al. S. Son of Kasipillai and Vallipillai Kasipillai Brother of Shanmugampillai Kasipillai; Vinayagamoothi Kasipillai and Kasipillai Kathirkamaththamby Half brother of Muthupillai Sinnathaby. Growth in the number of motor vehicles has exacted costs on both the Malaysian economy and environment. This study examines whether the tax avoidance strategies that reflect special tax provisions provided to industries is determined by the ownership structure and the firm’s corporate governance mechanisms including incentives given to executives. M. J Kasipillai, H Abdul-Jabbar. Vinayagamoothi Kasipillai. DON WASALATANTRI SOMA Beloved wife of Peduruhewa Buddhadasa de Silva of Panadura, mother of Anoma Soyza, Malani, Perem, Pathma Swaris and Sandhya de Silva (Attorney-at-Law), mother-in-law of Laksman Soyza, Michael, Perem, Rex Swaris and Priyantha de Silva, expired. For reasons such as increasing disposable incomes and poor management of the public transit system, the number of vehicles has grown unabated and, in fact, is aided by various contradictory policy measures such as national car projects and existence of fuel subsidies. Kasipillai and Mahenthiran (2013) examined whether Malaysian public listed companies avoid the decline of earnings using deferred taxes and whether governance mechanisms reduce the extent to which. Reliable,responsible and trustworthy,any lapses corrected immediately. (2003), “ Tax compliance attitude and be haviour: gender and ethnicit y differences of Malaysia n taxpayers ” , The Malay sian Accountant, pp. view all Immediate Family. 321-25. PY - 2017. A personal interview approach is used to obtain information from. AU - Kasipillai, Jeyapalan. TY - JOUR. Eglinton Avenue East 3228. son. Kasippillai & Sons - Money Transfer Services - North Scarborough. The Malaysian Government has introduced a Self Assessment System (SAS) in stages commencing with companies from 2001. 1, pp. Previous studies have assumed a constant buoyancy estimate for the period under study and hence. Page 89 Search . Find the names and birth dates of Kasipillai family members, different addresses of residence, family members' occupations as well as death and burial information. Description. (2003), “ Tax compliance attitude and be haviour: gender and ethnicit y differences of Malaysia n taxpayers ” , The Malay sian Accountant, pp. Industry: Nondepository Credit. Oxford: Martin Robert son. Kasippillai & Sons : Reliable Money Transfers Services – kasippillaiandsons. Asian Academy of Management Journal 11 (2), 73-88, 2006. Canada’s customizable and curated collection of Canadian and world news plus coverage of sports, entertainment, money, weather, travel, health and lifestyle, combined with Outlook / Hotmail. Overview. He has been trying to get justice for his son’s murder – which he witnessed – for the last five years. Mun Ching, Jeyapalan Kasipillai and Ashutosh Sarker 490 A cross-cultural study of religiosity and tax compliance attitudes in Malaysia and Turkey Raihana Mohdali, Serkan Benk, Tamer Budak, Khadijah MohdIsa and Salwa Hana Yussof 506 The role and dimensions of taxpayer commitment in tax compliance behavior Marina Bornman and. Share your family tree and photos with the people you know and love. 9675771224 9789675771224. Although precise estimates of tax evasion for the years 1995 to 2005 are not available, but Inland Kasipillai met with Sirisena once, and he promised to help her find her daughter. , 2014). 1-7. wife. view all Immediate Family. Skip to main content. Y1 - 2010. These reforms were progressively undertaken in order to improve the income tax system, achieve a fairer and * Corresponding author. He was the son of the late Kasipillai Vallipuram and late Kanagamani Vallipuram and son-in-law to the late Arumugam Sinnathamby and late Chellachipillai Sinnathamby. N2 - Outlines the Indian goods and services tax (GST) legislation that entered into force on 1 July 2017, including: the three components and four tiers of the GST regime; the background to the 2017 measures; and the uncertainties over the regime's economic and. Managed by: Private User Last Updated: November 15, 2014The paper provides a review of the research completed to date on tax compliance costs and tax compliance of corporate taxpayers. is a money service business registered with Financial Transactions and Reports Analysis Centre of Canada (FINTRAC). Education. Malaysia had two attempts since 2005 to introduce a consumption tax, and on the third and finally successful attempt, its Goods and Services Tax Act 2014 took effect from April 2015. He was a loving son in low of late Mr Sathasivam and Pakiyam and He was the loving husband of Thilakeswary. ((2014). 5, pp. Commissioner of Excise) and Nagulendran (UK), loving son­in­law of Mr N. Ontario Finance Inc. Kasipillai and Hijatullah (2006), noncompliance may take several forms, which include failure to submit a tax return within the stipulated period or non-submission; understatement of income; overstatement of deductions; and failure to pay assessed taxes by the due date. Genealogy profile for Theivanapillai S. The survey considers existing. Son of Vinayagamoothi Kasipillai and Thanaluxsmi Vinayagamoothi Brother of Private; Private; Private; Private and Private . 5. The registration number is #M09186962. The mother, Jeyavanitha, says she first saw the photo when it was used in a pamphlet during the 2015 presidential election campaign. AU - Lee, Mei Yee. Build your family tree online ; Share photos and videosSon of Kasipillai and Pushpanjali Kasipillai Kasippillai Brother of Pushpadevi Kularatnam;. M. KNN Financial. Co-Author. Email Address *. The Malaysian government too has encouraged mergers among financial institutions since the 1997‐98 financial crisis so as to create stronger and more viable business entities. mother. Beloved husband of Neela Thayaparan, Loving Father of Aravind Thayaparan and Mima Kumaradas, Loving father in law of Jegattiri Thayaparan and Shayan Kumaradas, Fondly loved grand father. Son of Visvanahar and Pathinipillai Husband of Vallipillai Vairavapillai Father of Private and Private Brother of Private; Kasipillai and Private . J. Abstract: This study evaluates the influence of education on tax compliance among undergraduate students in Malaysia. He was the son of the late Kasipillai Vallipuram and late Kanagamani Vallipuram and son-in-law to the late Arumugam Sinnathamby and late Chellachipillai Sinnathamby. In Malaysia, the introduction of Self-assessment System (SAS) imposes greater accountability in terms of computational, recordkeeping and filing requirements upon taxpayers. Also, the loving brother in law of Rajaratnam, Sriganesharajah, and the late Selvarajah, Saraswathydevi, Sivarajah, Shanmugarajah, Srikrishnarajah, Mahendrarajah,. Kasipillai and Mrs Anandamanohari Kasipillai of Aiyanarkoilady Jaffna. Minutes later, the men shoved Kasipillai and another mother from the truck. Baldry and Prasada Rao}, year={1998} }Genealogy for Kasipillai (deceased) family tree on Geni, with over 230 million profiles of ancestors and living relatives. Pushpanjali Kasipillai Kasippillai. T1 - India. 03. In discharging these obligations, taxpayers must. This study examines whether the tax avoidance strategies that reflect special tax provisions provided to industries is determined by the ownership structure and the firm’s corporate governance mechanisms including incentives given to executives. The business address is 3351 Markham Rd, Suite 109, Scarborough, ON M1X 0A6. . Read More . 1997; Sapiei & Kasipillai, 2013b; Yusof et al. M. underst anding a nd explaining the tax compliance be haviour. Y1 - 2008. SSS Kasipillai: Birthdate: estimated between 1818 and 1938 : Death: Immediate Family: Husband of Valambiahi Sethupathy Kasipillai Father of Private; Ganeshkumar Sethupathy Kasipillai and Sureshkumar Sethupathy Kasipillai. Kasipillai & Eze (2014) asse rte d that the behavioural and economic approache s play a major role in. Ontario Finance Inc. Jeyapalan Kasipillai and Hijattulah Abdul Jabbar 74 States (US), the estimated sizes of tax gap were US$280 billion in 1998 and US$312–353 billion in 2001 (General Accounting Office [GAO], 2005). Genealogy profile for Kasipillai Kathirkamaththamby Kasipillai Kathirkamaththamby (1914 - 2004) - Genealogy Genealogy for Kasipillai Kathirkamaththamby (1914 - 2004) family tree on Geni, with over 240 million profiles of ancestors and living relatives. 1. Contact Us – M. Get directions. "Table of cases": p. Under SAS, corporate taxpayers are required to furnish estimates of taxes, make instalment payments, determine taxes payable, lodge tax returns and remit tax liability to the IRB. M3 - Book. Husband of Muththupillai Kandiah Father of Kanagamma Nagiah Sethupathy; Kamalambihai Sethupathy Suntharam; Sivakadatcham Sethupathy Kandiah; Manonmani Sethupathy Pasupathipillai; Valambiahi Sethupathy Kasipillai and 2 others; Managed by: Private User Last Updated: January 9, 2021return at t he tax office on t he due date (Kasipillai & Mohd Hanefah, 2000; Palil, 2010). SPN LANDSCAPE LLC is a New York Domestic Limited-Liability Company filed on April 27, 2021. PY - 2010. Private. EP - 656. “It’s highly unlikely the children have been killed,” she says. H Abdul-Jabbar, J Pope. N2 - Outlines the Indian goods and services tax (GST) legislation that entered into force on 1 July 2017, including: the three components and four tiers of the GST regime; the background to the 2017 measures; and the uncertainties. This study presents compliance costs of Malaysia's Small and Medium Enterprises (SMEs) for the income tax assessment year 1998. At MUM, he was Deputy Head of School, School of Business, for over 11 years until end of M. The survey considers existing literature in the field of education and ascertains whether. 2000, McGraw-Hill. Explore historical records and family tree profiles about Kasipillai Kanthar on MyHeritage, the world's family history network. compliance. 1997; Sapiei & Kasipillai, 2013b; Yusof et al. Login. compliance. Original language. Pages (from-to) 103 - 105. 7 per cent. 20, no. I’m Selvan Kasipillai, proud owner of KNN Financial Corporation. M. (2021), Kasipillai and Abdul Jabbar (2003) as well as Kirchler et al. 1/01/07. The. Doing Business As: Kasans Trading Company. Genealogy profile for Veerakathipillai Sithamparapillai. Research output: Contribution to journal › Letter › Other. By Ewe Paik Leong - October 27, 2016 @ 2:00pm. and Mrs. Using a sample of 345 PLCs, we. PY - 2012. 10 J Kasipillai, J Baldry and DSP Prasada Rao, “Estimating the size and det erminants of hidden income and tax evasion in Malaysia ” (2000) 8(2) Asian R eview of Accounting 25 found theSangarapillai VANNI MUTHALI: Birthdate: estimated between 1812 and 1872 : Birthplace: JAFFNA, N. Mahenthiran and Kasipillai (2012) found evidence that Malaysian PLCs engaged in multi-year tax planning strategies when corporate tax rates were lowered. Kasipillai, J & Sinnakkannu, J 2008, ' Distributive effects of the introduction of GST in Malaysia ', International VAT Monitor, vol. (Kasipillai 1997) including the knowledge of tax rules and financial knowledge to allow the calculation of economic consequences. The last she saw of her daughter was her blurring face as the vehicle sped off in the sand. Ontario Finance Inc. 4. Y1 - 2009Total downloads of all papers by Jeyapalan Kasipillai. ) & Sharoja, N 2010, ' Compliance costs and compliance of corporate taxpayers in Malaysia ', International Conference on Tax Administration, Sydney NSW Australia, 7/04/10 - 9/04/10 pp. Corpus ID: 56120694; Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system @article{Sapiei2014TaxAP, title={Tax agents perceptions of the corporate taxpayers' compliance costs under the self-assessment system}, author={Noor Sharoja Sapiei and Jeyapalan Kasipillai}, journal={The. Managed by: Private User Last Updated: September 14, 2017View the profiles of professionals named "Selvan Kasipillai" on LinkedIn. SP - 41. This study employs a qualitative approach to investigate the perceptions of professionals regarding tax evasion and avoidance in the informal sectors in Malaysia. 3351 Markham Rd Unit 123, Toronto, Ontario, M1X 0A6, Canada. Not in Library. Findings reveal mixed results on the attitudes and. The survey considers existing literature in the field of education and ascertains whether education can influence the respondents’ compliance behaviour. Email Address *. Finally, Mahenthiran and Kasipillai [36], for the period of 2006-2008, observed that ETRs based on tax payment are lower for SOEs. JF - Tax Notes International. Prior to 2006, Jeyapalan was a professor in a public university. Genealogy profile for Vinayagamoorthy விநாயகமூர்த்தி Kasipillai. The purpose of this study is to investigate whether gender and ethnicity differences occur in relation to tax compliance attitude and behavior. Abstract. Kampung Kasipillay was a formerly a rubber plantation. Date Written: June 1, 2014. Journal of Applied Law and Policy 1. Kasipillai. 8, pp. Surendra (11 November 1910 – 11 September 1987; Surendra Nath) was an Indian singer-actor of Hindi films. But for Kasipillai and other Sri Lankans, the hopes born just over two years ago are rapidly fading. Tel. Kirchler et al. Abstract. son. 45. Husband of Gnanambikai Veemarajah. 6Kasipillai, J. Influence of ownership structure and corporate governance on effective tax rates and tax planning: Malaysian evidence. detection probability, penalty and tax compliance cost son tax compliance beha vior of small corporate taxpayers. 09. M. Business. P, Sri Lanka Place of Burial:The adoption of Self-Assessment System (SAS) results in a considerable shift of responsibility upon taxpayers with regards to their comp liance obligations. Genealogy profile for Vallipuram Kasi natha udaiyar. Money Transfer Service. TY - GEN. Download APP for FREE. Pencukaian Malaysia : Sistem taksiran semasa by: Kasipillai, Jeyapalan, et al. Kasipillai and Jabbar (2006) stated that tax knowledge is an essential element related to tax . Note "The law is stated as at 30 November 2010"--P. Beloved husband of Neela Thayaparan, Loving Father of Aravind Thayaparan and Mima Kumaradas, Abstract. com Receive Money Reach our global partners around the world. 6 billion, and cash flow benefits and the managerial benefits were estimated at £600 million and £150 million respectively. While there have been some small hiccups in the adoption of. , 2007; Richard son & Sawyer, 1998). (2013), A Guid e to Malaysian Taxation (2 nd ed. Genealogy profile for Pushpanayaki Manikalingam Manickalingam மாணிக்கலிங்கம்AU - Kasipillai, Jeyapalan.