Singapore legislation

Section 97N

of Economic Expansion Incentives (Relief from Income Tax) Act

Section 97N

Application of Part XVI of Income Tax Act

Amended by36/93 wef Y/A 1994

Part XVI of the Income Tax Act (relating to returns of income) shall apply in all respects as if the qualifying income of an overseas enterprise were chargeable to tax.

Read in full context — Economic Expansion Incentives (Relief from Income Tax) Act →