Singapore legislation

Clause 57

of Income Tax (Amendment No. 3) Bill

Clause 57

Amendment of section 105N

Section 105N(2) of the principal Act is amended by deleting paragraph (d) and substituting the following paragraph:“(d)the Comptroller may authorise —

(i)

an officer of the Monetary Authority of Singapore; or

(ii)

an accountant,under section 4(1) to perform or assist in the performance of a duty of the Comptroller under section 65, 65A or 65B; and”.

Clause 57 — Income Tax (Amendment No. 3) Bill | laws.sg