Singapore legislation

Clause 44

of Income Tax (Amendment No. 3) Bill

Clause 44

Repeal and re-enactment of section 65

Section 65 of the principal Act is repealed and the following section substituted therefor:“Power to call for returns65.—

(1)

For the purpose of obtaining full information in respect of a person’s income, the Comptroller may give notice to the person requiring the person to complete and return to the Comptroller, within the time specified in the notice, a return specified in the notice.(2) The time specified in the notice must not be less than 30 days after the date of service of the notice on the person.”.