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Income Tax (Amendment) Bill/Clause 60

Singapore legislation

Clause 60

of Income Tax (Amendment) Bill

Clause 60

Amendment of section 82

Section 82(6) of the principal Act is amended by inserting, immediately after the word “assessment”, the words “(including the amount of any unabsorbed losses, allowances or donations that may be carried forward)”.

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