Income Tax Act 1947 |
Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 |
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Citation and commencement |
1. These Rules are the Income Tax (Exemption of Benefits Received in Connection with COVID-19 Events) Rules 2022 and come into operation on 4 March 2022. |
Exemption |
2. For the purposes of section 13X(1)(h) of the Act, the following are exempt from tax:
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Permanent Secretary, Ministry of Finance, Singapore. |
[H001.090.3030.V1; AG/LEGIS/SL/134/2020/58 Vol. 1] |
(To be presented to Parliament under section 7(2) of the Income Tax Act 1947). |