| Income Tax Act 1947 |
| Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 |
|
| Citation and commencement |
| 1. These Rules are the Income Tax (Section 68A — Prescribed Classes of Persons) Rules 2023 and come into operation on 26 December 2023. |
| Prescribed class of persons |
Second Permanent Secretary, Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/85 Vol. 1] |
| (To be presented to Parliament under section 7(2) of the Income Tax Act 1947). |