Singapore legislation

Section 70

of Income Tax Act 1947

Section 70

Occupiers to furnish return of rent payable

The Comptroller may give written notice to any person (X) who is the occupier of any land or premises requiring X to furnish within the time limited by such notice, not being less than 30 days from the date of service of such notice, a return containing —

(a)

the name and address of the owner of such land or premises or the name and address of the person to whom X pays rent therefor; and

(b)

a true and correct statement of the rent payable and any other consideration passing in respect of such occupation.