Singapore legislation

Section 106

of Income Tax Act 1947

Section 106

Powers to amend Schedules

Amended by45/201832/201941/2020

(1)

Parliament may, by resolution, add to, vary or revoke the whole or any part of any Schedule.

(2)

Parliament may, by resolution, exempt any person or class of persons from all or any of the provisions of this Act.

(3)

The Minister may, by order in the Gazette, amend, add to or revoke the whole or any part of the First, Fourth, Sixth, Seventh, Eighth, Ninth and Tenth Schedules.

Amended by45/201832/201941/2020