Singapore legislation

Clause 2

of Income Tax (Amendment No. 2) Bill

Clause 2

Amendment of section 8A

Section 8A of the Income Tax Act (called in this Act the principal Act) is amended —

(a)

by inserting, immediately after the words “section 65B(3)” in subsection (1)(a), the words “or 105L(1)”;

(b)

by deleting subsection (3) and substituting the following subsection:“(3) Any person who is —

(a)

filing or submitting any return, estimate, statement or document may; or

(b)

giving a notice under section 45(1)(b) or 45D(2) or providing any information under section 105L(1) must (unless otherwise permitted by the Comptroller), do so through the electronic service.”; and

(c)

by inserting, immediately after subsection (14), the following subsections:“(15) In this section —

(a)

a reference to the filing or submission of any return, estimate, statement or document includes a reference to the making of an election under section 37I(1) or (4A); and

(b)

a reference to any return, estimate, statement or document includes a reference to such election.(16) Despite subsection (3), any person making an election under section 37I(1) or (4A) must, unless otherwise permitted by the Comptroller, do so through the electronic service.”.

Read in full context — Income Tax (Amendment No. 2) Bill →