Singapore legislation

Clause 51

of Income Tax (Amendment) Bill

Clause 51

Amendment of section 95

Section 95 of the principal Act is amended ––

(a)

by deleting the word “or” at the end of subsection (1)(a);

(b)

by deleting the comma at the end of paragraph (b) of subsection (1) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(c)fails to comply with section 76(8),”;

(c)

by inserting, immediately after the words “or information” in the 11th line of subsection (1), the words “or failure”;

(d)

by inserting, immediately after the words “as correct” in the last line of subsection (1), the words “or if a notice had not been provided in accordance with section 76(8)”;

(e)

by deleting the word “or” at the end of subsection (2)(a);

(f)

by deleting the comma at the end of paragraph (b) of subsection (2) and substituting the word “; or”, and by inserting immediately thereafter the following paragraph:“(c)fails to comply with section 76(8),”;

(g)

by inserting, immediately after the words “or information” in the 11th line of subsection (2), the words “or failure”;

(h)

by inserting, immediately after the words “as correct” in the 13th line of subsection (2), the words “or if a notice had not been provided in accordance with section 76(8)”; and

(i)

by inserting, immediately after the words “incorrect return” in the section heading, the word “, etc.”.

Clause 51 — Income Tax (Amendment) Bill | laws.sg