Singapore legislation

Clause 55

of Income Tax (Amendment) Bill

Clause 55

Amendment of section 65

Section 65 of the principal Act is amended —

(a)

by deleting the words “books, documents, accounts and returns” in the 7th and penultimate lines and substituting the word “document”; and

(b)

by renumbering the section as subsection (1) of that section, and by inserting immediately thereafter the following subsection:“(2) In this section and section 65B —“document” includes, in addition to a document in writing —

(a)

any map, plan, graph or drawing;

(b)

any photograph;

(c)

any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;

(d)

any disc, tape, sound-track, or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom;

(e)

any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced therefrom; and

(f)

any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;“writing” includes any mode of representing or reproducing words, figures, drawings or symbols in a visible form.”.