| Income Tax Act |
| Income Tax (Computer Gifts — Educational, Research and Other Institutions) Rules 1999 |
|
| Citation and commencement |
| 1. These Rules may be cited as the Income Tax (Computer Gifts – Educational, Research and other Institutions) Rules 1999 and shall have effect for the year of assessment 1999 and subsequent years of assessment. |
| Education, research and other institutions |
| 2. The educational, research or other institutions specified in the Schedule are hereby prescribed for the purposes of section 37(2)(d) of the Act. |
| Revocation |
| 3. The Income Tax (Computer Gifts – Educational and Research Institutions) Rules (R 3) are revoked. |
Permanent Secretary, Ministry of Finance, Singapore. |
| [MF(R) R32.9.15; AG/LEG/SL/134/97/4 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act). |