Singapore legislation

Clause 10

of Income Tax (Amendment) Bill

Clause 10

Amendment to section 63

Section 63 of the principal Act is hereby amended —

(a)

by inserting immediately after the word “Act” appearing at the end of subsection (1) thereof the expression “, and in the case of a married woman for which her husband is chargeable under this Act”;

(b)

by inserting immediately after subsection (1) thereof the following subsection: —“(1A) For the purposes of subsection (1) of this section the Comptroller may require a married woman who has not furnished a separate return of her income to verify the return furnished by her husband in so far as it relates to her income and to sign such return.”; and

(c)

by inserting immediately after subsection (2) thereof the following subsection: —“(2A) Subsection (2) of this section shall apply to a married woman in respect of any income derived by her for which her husband is chargeable.”.

Clause 10 — Income Tax (Amendment) Bill | laws.sg