In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Income Tax Act 1947 · 2020 Revised Edition · Schedules
Schedule 4 · Prescribed sections
Feedback & supportFOURTH SCHEDULESections 45AA(1), 105R(8) and 106(1) and (3)Prescribed sectionsSections 13E, 13G, 13M, 13P, 13R, 14E, 14EB, 37N, 43C, 43E, 43G, 43I, 43J, 43K, 43L, 43N, 43O, 43P, 43Q, 43R, 43S, 43U, 43V, 43W and 43X.[32/2019][Act 25 of 2025 wef 19/02/2025]
prescribed
Defined · s 2
“prescribed” means prescribed by rules or regulations made under this Act;