Singapore legislation

Clause 18

of Income Tax (Amendment No. 2) Bill

Clause 18

Amendment of section 26A

Section 26A(2) of the principal Act is amended —

(a)

by deleting “43(1)(b)” and substituting “43(1)(c)”; and

(b)

by deleting the words “(other than a company)” and substituting the words “(other than a company, an individual or a Hindu joint family)”.

Clause 18 — Income Tax (Amendment No. 2) Bill | laws.sg