Income Tax Act 1947 |
Income Tax (Notice to Attend Court) Rules 2023 |
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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:
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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). |