| Income Tax Act 1947 |
| Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 |
|
| Citation and commencement |
| 1. These Rules are the Income Tax (Deduction under Section 14ZH) (Prescribed Percentages) Rules 2023 and come into operation on 26 December 2023. |
| Prescribed percentages |
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/84 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act 1947). |