Singapore legislation

Clause 39

of Income Tax (Amendment) Bill

Clause 39

Amendment of section 57

Section 57 of the Ordinance is hereby amended by deleting subsection (3) thereof and substituting therefor the following: —“(3) Where any person declared by the Comptroller to be the agent of any other person under the provisions of subsection (1) of this section is aggrieved by such declaration he may, by notice in writing to the Comptroller within fourteen days, or within such further time as the Comptroller in his discretion may allow, object to the declaration.(4) The Comptroller shall examine the objection and may cancel, vary or confirm the declaration.(5) Where the objector is aggrieved by the Comptroller’s decision upon his objection, he may appeal against such decision to the Board of Review and the provisions of Part XII of this Ordinance shall apply mutatis mutandis.”.