| Income Tax Act |
| Income Tax (Prescribed Months) Rules 2016 |
|
| Citation and commencement |
| 1. These Rules are the Income Tax (Prescribed Months) Rules 2016 and come into operation on 1 July 2016. |
| Prescribed months |
| 2. For the purposes of section 93(9)(b) of the Act, the months are October, November and December. |
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
| [R032.018.0003 V13; AG/LEGIS/SL/134/2015/17 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act). |