Singapore legislation

Section 65I

of Income Tax Act 1947

Section 65I

Search of place entered by person sought to be arrested

Amended by45/201845/201845/2018

(1)

If an arresting officer has reason to believe that a person to be arrested under section 65F(1) is inside any building or place and demands entry to that building or place, any person who resides in or is in charge of the building or place must allow the arresting officer free entry and provide all reasonable facilities for a search in it.

Amended by45/2018

(2)

If entry to that building or place cannot be gained under subsection (1), it is lawful for the arresting officer to enter and search the building or place.

Amended by45/2018

(3)

After stating his or her authority and purpose and demanding entry to a building or place, the arresting officer who is unable to obtain entry may, for the purposes of subsection (2), break open any outer or inner door or window or use any other reasonable means to gain such entry.

Amended by45/2018