Income Tax Act |
Income Tax (PIC Automation Equipment) Rules 2012 |
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Citation and commencement |
1. These Rules may be cited as the Income Tax (PIC Automation Equipment) Rules 2012 and shall have effect for the year of assessment 2011 and subsequent years of assessment. |
Automation equipment |
2. The automation equipment specified in the Schedule are hereby prescribed for the purposes of the deduction to be allowed under section 14T of the Act and the allowances to be made under section 19A(2A) and (2B) of the Act. |
Criteria for approving automation equipment |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
[MF(R) 32.19.2887 V31/32; AG/LLRD/SL/134/2010/25 Vol. 1] |
(To be presented to Parliament under section 7(2) of the Income Tax Act) |
Current Acts and Subsidiary Legislation | |
Current Acts | |
Current Subsidiary Legislation | |
All Collections | |
Acts Supplement | |
Bills Supplement | |
Subsidiary Legislation Supplement | |
Revised Editions of Acts | |
Revised Editions of Subsidiary Legislation |