| Income Tax Act |
(CHAPTER 134, Sections 7 and 19A(6)(f), (g) and (h))
| Income Tax (Low-decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules |
| R 12 |
| G.N. No. S 265/1999 |
| REVISED EDITION 2001 |
| (31st January 2001) |
| [1st January 1998] |
| Citation |
| 1. These Rules may be cited as the Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules. |
| Qualifying criteria |
| 2. Any machine, equipment or system installed, or any device or measure installed for any machine, equipment, system or process, for the purposes of preventing, controlling or reducing noise exposure hazard which satisfies the criteria set out in the Schedule shall be deemed to be a low-decibel machine, equipment or system, or an effective noise control device or engineering noise control measure, for the purposes of section 19A(1F) of the Act. |
[G.N. No. S 265/99]