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Income Tax (Amendment) Bill/Clause 48

Singapore legislation

Clause 48

of Income Tax (Amendment) Bill

Clause 48

Amendment of section 94A

Section 94A of the principal Act is amended —

(a)

by deleting “$1,000” in subsections (1) and (3)(b) and substituting in each case “$5,000”; and

(b)

by deleting “$50” in subsection (2) and substituting “$100”.

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