Singapore legislation

Clause 35

of Income Tax (Amendment) Bill

Clause 35

Amendment of section 39

Section 39 of the principal Act is amended —

(a)

by deleting the words “or a Hindu joint family” wherever they appear in subsection (1);

(b)

by deleting “$2,000” in subsection (1)(b) and substituting “$4,000”;

(c)

by deleting “$3,000” in subsection (1)(c) and substituting “$6,000”;

(d)

by deleting “$4,000” in subsection (1)(d) and substituting “$8,000”;

(e)

by deleting the words “or his grandparent’s” in subsection (3) and substituting the words “, his parent‑in‑law’s, his grandparent’s or his grandparent‑in‑law’s”; and

(f)

by deleting the words “and Hindu joint family” in the section heading.