Singapore legislation

Clause 6

of Income Tax (Amendment) Bill

Clause 6

Amendment of section 7

Section 7 of the Ordinance is hereby amended —

(a)

by deleting subsection (1) thereof and substituting therefor the following: —“(1) The Minister may make rules —

(a)

to provide for the deduction and payment of tax at the source in respect of income from any employment, and for the recovery of tax so deducted; and

(b)

generally to give effect to the provisions, other than the provisions of section 81, of this Ordinance.”; and

(b)

by deleting subsection (3) thereof and substituting therefor the following: —“(3) All rules made under this section shall be published in the Gazette and shall be presented to Parliament as soon as may be after publication.”.