Singapore legislation
Section 97O
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 97O
Statement of qualifying income
Amended by36/93
For each year of assessment, the Comptroller shall issue to the overseas enterprise a statement showing the amount of qualifying income for that year of assessment, and Parts XVII and XVIII of the Income Tax Act (relating to objections and appeals) shall apply, with the necessary modifications, as if that statement were a notice of assessment given under those provisions.