Singapore legislation

Clause 52

Amendment of section 96

Section 96 of the principal Act is amended —

(a)

by deleting paragraph (b) of subsection (1) and substituting the following paragraph:“(b)makes any false statement or entry in any return made under this Act or in any notice made under section 76(8);”;

(b)

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

(c)

by inserting, immediately after the words “this Act” in subsection (3), the words “or notice made under section 76(8)”.

Read in full context — Income Tax (Amendment) Bill →