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Income Tax (Amendment) Bill/Clause 42

Singapore legislation

Clause 42

of Income Tax (Amendment) Bill

Clause 42

Amendment of section 45I

Section 45I of the principal Act is amended by deleting the words “31st March 2021” in subsections (1)(a) and (3)(i), (ii), (iii)(A) and (iv) and substituting in each case the words “31 December 2026”.

Read in full context — Income Tax (Amendment) Bill →
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