Section 42

There is to be levied and paid for each year of assessment upon the chargeable income of every person (other than a body of persons, a company, a person not resident in Singapore, a trustee who is not the trustee of an incapacitated person, or an executor), in accordance with the rates specified in Part A of the Second Schedule in respect of the chargeable income of an individual.

[Deleted by Act 27 of 2021]