Income Tax Act 1947 |
Income Tax (Prescribed Authorities under Section 34K) Regulations 2024 |
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Citation and commencement |
1. These Regulations are the Income Tax (Prescribed Authorities under Section 34K) Regulations 2024 and come into operation on 2 December 2024. |
Prescribed authorities |
2. The Inland Revenue Authority of Singapore and the Maritime and Port Authority of Singapore are each an authority prescribed for the purposes of section 34K(6) of the Act. |
Permanent Secretary (Development), Ministry of Finance, Singapore. |
[AG/LEGIS/SL/134/2020/95] |