Singapore legislation

Section 65

of Income Tax Act 1947

Section 65

Power to call for returns

Amended by34/201634/2016

(1)

For the purpose of obtaining full information in respect of a person’s income, the Comptroller may give notice to the person requiring the person to complete and return to the Comptroller, within the time specified in the notice, a return specified in the notice.

Amended by34/2016

(2)

The time specified in the notice must not be less than 30 days after the date of service of the notice on the person.

Amended by34/2016

Read in full context — Income Tax Act 1947 →