Income Tax Act 1947 |
Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) (Amendment) Notification 2023 |
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Citation and commencement |
1. This Notification is the Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) (Amendment) Notification 2023 and comes into operation on 1 January 2024. |
Amendment of paragraph 3 |
2. In the Income Tax (Exemption of Royalties and Other Payments for Economic and Technological Development) Notification 2003 (G.N. No. S 529/2003), in paragraph 3(1B), replace “2023” wherever it appears with “2028”. [G.N. Nos. S 109/2008; S 678/2013; S 648/2017] |
Second Permanent Secretary, Ministry of Finance, Singapore. |
[AG/LEGIS/SL/134/2020/86 Vol. 1] |