Singapore legislation

Clause 39

of Income Tax (Amendment) Bill

Clause 39

Amendment of section 92E

Section 92E of the principal Act is amended —

(a)

by deleting the words “each of the years of assessment 2016 and 2017” and substituting the words “the year of assessment 2016”; and

(b)

by deleting the words “years of assessment 2016 and 2017” in the section heading and substituting the words “year of assessment 2016”.

Clause 39 — Income Tax (Amendment) Bill | laws.sg