Singapore legislation

Section 39A

of Income Tax Act 1947

Section 39A

Limit on total deduction under section 39

Amended by34/2016

Despite anything in section 39 or the Fifth Schedule, for the year of assessment 2018 and every subsequent year of assessment, the total amount of all deductions allowable to any individual under section 39 must not exceed $80,000 for that year of assessment.

Read in full context — Income Tax Act 1947 →