| Income Tax Act |
(CHAPTER 134, Sections 7(1) and 14D(3) paragraph (f) of definition of “specified services”)
| Income Tax (Research and Development — Specified Services) Rules |
| R 9 |
| G.N. No. S 443/1996 |
| REVISED EDITION 1997 |
| (15th June 1997) |
| [4th October 1996] |
| Citation |
| 1. These Rules may be cited as the Income Tax (Research and Development — Specified Services) Rules and shall have effect for the year of assessment 1997 and subsequent years of assessment. |
| Prescribed services and activities |
| 2. Services and activities which relate to the development of food flavourings and colourings are hereby prescribed for the purposes of section 14D of the Act. |
[G.N. No. S 443/96]