Subsidiary Legislation

Income Tax Act
Status:
Revised Edition published on 01 Jan 2004
Short Title     |   Number
Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021
Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021
Income Tax (Concessionary Rate of Tax for Intellectual Property Income) Regulations 2021
Income Tax (Concessionary Rate of Tax for International Growth Company) Regulations 2017
Income Tax (Concessionary Rate of Tax for Leasing Company) (Prescribed Activities) Regulations
Income Tax (Concessionary Rate of Tax for Leasing Company) (Prescribed Activities) Regulations 1999
Income Tax (Concessionary Rate of Tax for Members of Commodity Futures Exchange) Regulations
Income Tax (Concessionary Rate of Tax for Members of Commodity Futures Exchange) Regulations
Income Tax (Concessionary Rate of Tax for Members of Commodity Futures Exchange) Regulations
Income Tax (Concessionary Rate of Tax for Members of Commodity Futures Exchange) Regulations
Income Tax (Concessionary Rate of Tax for Members of Commodity Futures Exchange) Regulations
Income Tax (Concessionary Rate of Tax for Members of Singapore Commodity Exchange Ltd) (Revocation) Regulations 2016
Income Tax (Concessionary Rate of Tax for Members of Singapore Commodity Exchange Ltd) Regulations 2009
Income Tax (Concessionary Rate of Tax for Provision of Processing Services to Financial Institutions) Regulations 2005
Income Tax (Concessionary Rate of Tax for Provision of Processing Services to Financial Institutions) Regulations 2005
Income Tax (Concessionary Rate of Tax for Shipping Investment Manager) Regulations 2010
Income Tax (Concessionary Rate of Tax for Shipping-related Support Services) Regulations 2012
Income Tax (Concessionary Rate of Tax for SIMEX Members) Regulations
Income Tax (Concessionary Rate of Tax for SIMEX Members) Regulations
Income Tax (Concessionary Rate of Tax for SIMEX Members) Regulations
Income Tax (Concessionary Rate of Tax for SIMEX Members) Regulations
Income Tax (Concessionary Rate of Tax for SIMEX Members) Regulations
Income Tax (Concessionary Rate of Tax for SIMEX Members) Regulations
Income Tax (Concessionary Rate of Tax for SIMEX Members) Regulations
Income Tax (Concessionary Rate of Tax for SIMEX Members) Regulations
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2008
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Concessionary Rate of Tax on Dividends — Aircraft Leasing Company) Order 2020
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999
Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations 1999
Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) (No. 2) Order 2024
Income Tax (Cromwell European Real Estate Investment Trust — Section 13(12) Exemption) Order 2024
Income Tax (Cromwell SG SPV 5 Pte Ltd — Section 13(12) Exemption) Order 2021
Income Tax (Cromwell SG SPV 5 Pte. Ltd. — Section 13(12) Exemption) Order 2022
Income Tax (Deductible Borrowing Costs) Regulations 2008
Income Tax (Deductible Borrowing Costs) Regulations 2008
Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
Income Tax (Deduction for Expenditure for Services or Secondment to Institutions of a Public Character) Rules 2019
Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019
Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013
Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012
Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012
Income Tax (Deduction for Special Reserves of Approved General Insurers) Regulations 2006
Income Tax (Deduction of Capital Allowances and Losses of Leasing Companies) Regulations 2001
Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023
Income Tax (Definition of Designated Unit Trust) Rules 2015
Income Tax (Dreymoor Fertilizers Overseas Pte. Ltd. — Section 13(4) Exemption) Notification 2022
Income Tax (Efficient Pollution Control Equipment) Rules
Income Tax (Efficient Pollution Control Equipment) Rules
Income Tax (Efficient Pollution Control Equipment) Rules 1996
Income Tax (Electronic Filing of Estimates of Chargeable Income) Rules 2017
Income Tax (Electronic Service) Regulations 2018
Income Tax (Eligible Courses in Section 14ZG(5)) Rules 2024
Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022
Income Tax (Employment Gains or Profits — Furniture and Fittings in Place of Residence) Regulations 2015
Income Tax (Employment Gains or Profits — Furniture and Fittings in Place of Residence) Regulations 2015
Income Tax (Exchange of Information Arrangement) (United States of America) Order 2020
Income Tax (Exchange of Information Arrangement) Order 2016
Income Tax (Exchange of Information Arrangement) Order 2016
Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Composite Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017
Income Tax (Exemption and Concessionary Tax Rate for Income from Life Reinsurance Business) Regulations 2017
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013
Income Tax (Exemption and Deduction of Voluntary Cash Contribution) (Prescribed Person) Regulations 2013
Income Tax (Exemption from section 19B(10A)) Order 2012
Income Tax (Exemption from section 19B(10A)) Order 2015
Income Tax (Exemption from Section 19B(10A)) Order 2018
Income Tax (Exemption from Section 19B(10A)) Order 2019
Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022
Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
Income Tax (Exemption of Foreign Income — REITs and Other Special Cases) Order 2006
Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018
Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018
Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018
Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018
Income Tax (Exemption of Foreign Income of Approved International Shipping Enterprises) Order 2018
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2010
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2017
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income of Approved Shipping Investment Enterprise) Order 2023
Income Tax (Exemption of Foreign Income) (Consolidation) (No. 2) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (Consolidation) Order
Income Tax (Exemption of Foreign Income) (No. 10) Order 2005
Income Tax (Exemption of Foreign Income) (No. 10) Order 2013
Income Tax (Exemption of Foreign Income) (No. 10) Order 2017
Income Tax (Exemption of Foreign Income) (No. 11) Order 2005
Income Tax (Exemption of Foreign Income) (No. 11) Order 2017
Income Tax (Exemption of Foreign Income) (No. 12) Order 2005
Income Tax (Exemption of Foreign Income) (No. 12) Order 2017
Income Tax (Exemption of Foreign Income) (No. 13) Order 2017
Income Tax (Exemption of Foreign Income) (No. 14) Order 2017
Income Tax (Exemption of Foreign Income) (No. 15) Order 2017
Income Tax (Exemption of Foreign Income) (No. 2) Order 1996
Income Tax (Exemption of Foreign Income) (No. 2) Order 1997
Income Tax (Exemption of Foreign Income) (No. 2) Order 1998
Income Tax (Exemption of Foreign Income) (No. 2) Order 2000
Income Tax (Exemption of Foreign Income) (No. 2) Order 2001
Income Tax (Exemption of Foreign Income) (No. 2) Order 2002
Income Tax (Exemption of Foreign Income) (No. 2) Order 2005
Income Tax (Exemption of Foreign Income) (No. 2) Order 2006
Income Tax (Exemption of Foreign Income) (No. 2) Order 2007
Income Tax (Exemption of Foreign Income) (No. 2) Order 2009
Income Tax (Exemption of Foreign Income) (No. 2) Order 2010
Income Tax (Exemption of Foreign Income) (No. 2) Order 2011
Income Tax (Exemption of Foreign Income) (No. 2) Order 2012
Income Tax (Exemption of Foreign Income) (No. 2) Order 2013
Income Tax (Exemption of Foreign Income) (No. 2) Order 2014
Income Tax (Exemption of Foreign Income) (No. 2) Order 2015
Income Tax (Exemption of Foreign Income) (No. 2) Order 2015
Income Tax (Exemption of Foreign Income) (No. 2) Order 2015
Income Tax (Exemption of Foreign Income) (No. 2) Order 2015
Income Tax (Exemption of Foreign Income) (No. 2) Order 2016
Income Tax (Exemption of Foreign Income) (No. 2) Order 2017
Income Tax (Exemption of Foreign Income) (No. 2) Order 2018
Income Tax (Exemption of Foreign Income) (No. 2) Order 2019
Income Tax (Exemption of Foreign Income) (No. 3) Order 1996
Income Tax (Exemption of Foreign Income) (No. 3) Order 1997
Income Tax (Exemption of Foreign Income) (No. 3) Order 1998
Income Tax (Exemption of Foreign Income) (No. 3) Order 2000
Income Tax (Exemption of Foreign Income) (No. 3) Order 2002
Income Tax (Exemption of Foreign Income) (No. 3) Order 2002
Income Tax (Exemption of Foreign Income) (No. 3) Order 2002
Income Tax (Exemption of Foreign Income) (No. 3) Order 2002
Income Tax (Exemption of Foreign Income) (No. 3) Order 2005
Income Tax (Exemption of Foreign Income) (No. 3) Order 2007
Income Tax (Exemption of Foreign Income) (No. 3) Order 2009
Income Tax (Exemption of Foreign Income) (No. 3) Order 2010
Income Tax (Exemption of Foreign Income) (No. 3) Order 2011
Income Tax (Exemption of Foreign Income) (No. 3) Order 2011
Income Tax (Exemption of Foreign Income) (No. 3) Order 2012
Income Tax (Exemption of Foreign Income) (No. 3) Order 2013
Income Tax (Exemption of Foreign Income) (No. 3) Order 2014
Income Tax (Exemption of Foreign Income) (No. 3) Order 2015
Income Tax (Exemption of Foreign Income) (No. 3) Order 2016
Income Tax (Exemption of Foreign Income) (No. 3) Order 2017
Income Tax (Exemption of Foreign Income) (No. 3) Order 2018
Income Tax (Exemption of Foreign Income) (No. 4) Order 1996
Income Tax (Exemption of Foreign Income) (No. 4) Order 1997
Income Tax (Exemption of Foreign Income) (No. 4) Order 2005
Income Tax (Exemption of Foreign Income) (No. 4) Order 2007
Income Tax (Exemption of Foreign Income) (No. 4) Order 2009
Income Tax (Exemption of Foreign Income) (No. 4) Order 2010
Income Tax (Exemption of Foreign Income) (No. 4) Order 2010
Income Tax (Exemption of Foreign Income) (No. 4) Order 2011
Income Tax (Exemption of Foreign Income) (No. 4) Order 2012
Income Tax (Exemption of Foreign Income) (No. 4) Order 2013
Income Tax (Exemption of Foreign Income) (No. 4) Order 2014
Income Tax (Exemption of Foreign Income) (No. 4) Order 2015
Income Tax (Exemption of Foreign Income) (No. 4) Order 2016
Income Tax (Exemption of Foreign Income) (No. 4) Order 2017
Income Tax (Exemption of Foreign Income) (No. 4) Order 2018
Income Tax (Exemption of Foreign Income) (No. 5) Order 1996
Income Tax (Exemption of Foreign Income) (No. 5) Order 2005
Income Tax (Exemption of Foreign Income) (No. 5) Order 2007
Income Tax (Exemption of Foreign Income) (No. 5) Order 2010
Income Tax (Exemption of Foreign Income) (No. 5) Order 2012
Income Tax (Exemption of Foreign Income) (No. 5) Order 2013
Income Tax (Exemption of Foreign Income) (No. 5) Order 2014
Income Tax (Exemption of Foreign Income) (No. 5) Order 2015
Income Tax (Exemption of Foreign Income) (No. 5) Order 2016
Income Tax (Exemption of Foreign Income) (No. 5) Order 2017
Income Tax (Exemption of Foreign Income) (No. 5) Order 2018
Income Tax (Exemption of Foreign Income) (No. 6) Order 1996
Income Tax (Exemption of Foreign Income) (No. 6) Order 2005
Income Tax (Exemption of Foreign Income) (No. 6) Order 2007
Income Tax (Exemption of Foreign Income) (No. 6) Order 2012
Income Tax (Exemption of Foreign Income) (No. 6) Order 2013
Income Tax (Exemption of Foreign Income) (No. 6) Order 2014
Income Tax (Exemption of Foreign Income) (No. 6) Order 2016
Income Tax (Exemption of Foreign Income) (No. 6) Order 2017
Income Tax (Exemption of Foreign Income) (No. 6) Order 2018
Income Tax (Exemption of Foreign Income) (No. 7) Order 2005
Income Tax (Exemption of Foreign Income) (No. 7) Order 2007
Income Tax (Exemption of Foreign Income) (No. 7) Order 2012
Income Tax (Exemption of Foreign Income) (No. 7) Order 2013
Income Tax (Exemption of Foreign Income) (No. 7) Order 2017
Income Tax (Exemption of Foreign Income) (No. 8) Order 2005
Income Tax (Exemption of Foreign Income) (No. 8) Order 2013
Income Tax (Exemption of Foreign Income) (No. 8) Order 2017
Income Tax (Exemption of Foreign Income) (No. 9) Order 2005
Income Tax (Exemption of Foreign Income) (No. 9) Order 2013