electronic commerce enabled

(2) For the purpose of subrule (1), "electronic commerce enabled" means a system of processes where transactions involving the transfer of information, products, services or payments can be made through electronic networks for an electronically confirmed consideration as verified by the Malaysian Communications and Multimedia Commission.
PU(A) 101/2003 - INCOME TAX (DEDUCTION FOR COST OF DEVELOPING WEBSITE) RULES 2003
2. Deduction.

electronic commerce enabled

(2) For the purposes of subrule (1), "electronic commerce enabled" means a system of processes where transaction involving the transfer of information, products, services or payments can be made through electronic networks for an electronically confirmed consideration as verified by the Malaysian Communications and Multimedia Commission.
PU(A) 447/2002 - INCOME TAX (DEDUCTION FOR COST OF DEVELOPING WEBSITE) RULES 2002
2. Deduction.