Income Tax (Computer Gifts — Educational and Research Institutions) Rules
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Income Tax (Computer Gifts — Educational and Research Institutions) Rules
Status:
Not current version (version history — see timeline)
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| Income Tax Act |
Chapter 134, Section 7
| Income Tax (Computer Gifts — Educational and Research Institutions) Rules1 |
| 1 Replaces R 3, 1990 Ed. (S 193/90). |
| R 3 |
| G.N. No. S 413/1995 |
| REVISED EDITION 1995 |
| ( ) |
| [15 September 1995] |
| Citation |
| 1. These Rules may be cited as the Income Tax (Computer Gifts — Educational and Research Institutions) Rules and shall have effect for the year of assessment 1995 and subsequent years of assessment. |
| Educational and research institutions |
| 2. The educational or research institutions specified in the Schedule are hereby prescribed for the purposes of section 37(2)(d) of the Act. |
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Last updated 20 Apr 2024
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Last updated 20 Apr 2024
Singapore Statutes Online is provided by the Legislation Division of the Attorney-General's Chambers of Singapore.