In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Economic Expansion Incentives (Relief from Income Tax) Act 1967 · 2020 Revised Edition · Part 4 · Development and Expansion Incentive
24. Recovery of tax subject to concessionary rate
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Last amended by an amending law of 2016.
Despite any other provision of this Part, the Comptroller may, subject to section 74 of the Income Tax Act 1947, make an assessment or additional assessment upon a company to make good any loss of tax, if it appears to the Comptroller that any income of the company ought not to have been taxed at a concessionary rate under section 21 or 23.[19L
Comptroller
Defined · s 3
“Comptroller” means the Comptroller of Income Tax appointed under the Income Tax Act 1947;