| Citation |
| 1. These Regulations may be cited as the Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations and shall have effect for the year of assessment 1996 and subsequent years of assessment. [S 81/2009 wef Y/A 2005 & Sub Ys/A] [S 320/2016 wef 05/07/2016] |