| Income Tax Act 1947 |
| Income Tax (Notice to Attend Court) Rules 2023 |
|
| Citation and commencement |
| 1. These Rules are the Income Tax (Notice to Attend Court) Rules 2023 and come into operation on 1 January 2024. |
| Prescribed information |
2. A notice served on a person to attend court under section 102A of the Act must contain the following information:
|
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/83 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act 1947). |