Singapore legislation

Section 62A

of Income Tax Act 1947

Section 62A

The basic rule: Singapore dollar to be used

Subject to section 62B, where a person carrying on a trade, business, profession or vocation is required to furnish tax computations and particulars of income with a return of income made under section 62 or 71, the tax computations and particulars of income must be denominated in Singapore dollar.

Read in full context — Income Tax Act 1947 →