Singapore legislation

Clause 16

of Income Tax (Amendment) Bill

Clause 16

New section 101

The principal Act is hereby amended by inserting immediately after section 100A thereof the following section: —“Jurisdiction of District and Magistrate’s Courts

101. Notwithstanding anything to the contrary contained in the Criminal Procedure Code, a District Court or Magistrate’s Court shall have jurisdiction to try any offence under this Act (Cap. 113) and to impose the full penalty or punishment in respect of any such offence.”.

Clause 16 — Income Tax (Amendment) Bill | laws.sg