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Income Tax (Amendment No. 3) Bill/Clause 54

Singapore legislation

Clause 54

of Income Tax (Amendment No. 3) Bill

Clause 54

Amendment of section 105J

Section 105J of the principal Act is amended by inserting, immediately after the word “agreement”, the words “, and to enable country‑by‑country reports to be filed with the Comptroller in accordance with the Action 13 Report”.

Read in full context — Income Tax (Amendment No. 3) Bill →
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