Singapore legislation
Clause 26
Clause 26
Amendment of section 36A
Section 36A(10) of the principal Act is amended by deleting the words “section 37E” in paragraph (a) of the definition of “carry-back deductions” and substituting the words “section 37E(1) or any of the 3 immediate preceding years of assessment under section 37E(1A), as the case may be”.