Singapore legislation

Section 56

of Income Tax Act 1947

Section 56

Indemnification of representative

Every person answerable under this Act for the payment of tax on behalf of another person may retain out of any money coming to the firstmentioned person’s hands on behalf of the other person so much thereof as is sufficient to pay the tax; and must be and is indemnified against any person whatsoever for all payments made by the firstmentioned person pursuant to and by virtue of this Act.

Read in full context — Income Tax Act 1947 →