Income Tax (Exemption of Prescribed Amount of Interest Derived by Individuals from Deposits in Standard Savings, Current or Fixed Deposit Accounts) Rules 2005
Table of Contents
Enacting Formula
1 Citation
2 Definitions
3 Calculation of prescribed amount of interest derived by individuals resident in Singapore from standard savings, current and fixed deposit accounts to be exempt from tax
4 Calculation of prescribed amount of interest derived by individuals not resident in Singapore from standard savings, current and fixed deposit accounts to be exempt from tax
5 Calculation of prescribed amount of interest in joint accounts
6 Calculation of prescribed amount of interest in foreign currencies