Singapore legislation

Clause 37

of Income Tax (Amendment) Bill

Clause 37

Amendment of section 45D

Section 45D of the principal Act is amended —

(a)

by deleting the words “in writing” in subsection (2); and

(b)

by inserting, immediately after subsection (2), the following subsection:“(2A) The notice under subsection (2) must be given using the electronic service, except that the Comptroller may in any particular case or class of cases permit the notice to be given in any other manner.”.