Singapore legislation
Section 74
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 74
Application of Parts XVII and XVIII of Income Tax Act
(1)
Parts XVII and XVIII of the Income Tax Act (relating to objections and appeals) shall apply, with the necessary modifications, to any direction given under section 73 as if it were a notice of assessment given under those provisions.
(2)
Section 44 of the Income Tax Act shall not apply in respect of any dividend or part thereof which is exempted from tax under this Part.