Clause 49

Section 73 of the principal Act is amended by inserting, immediately after subsection (2), the following subsections:“(2A) Notwithstanding any other provisions of this Act, the Comptroller may make an assessment on an individual to whom section 10(7B) or (7C) applies within the year in which the income accrues or is deemed to accrue to the individual, as the case may be.(2B) Notwithstanding any other provisions of this Act, where income accrues under section 10(6) to a director of a company who is not resident in Singapore, the Comptroller may make an assessment in respect of that income within the year in which the income accrues to the director.”.