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 · Part 20A · Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements
105H. Rules for purposes of this Part
Feedback & supportThe Minister may make rules —
(a)
to prescribe anything which may be prescribed under this Part; and
prescribed
Defined · s 2
“prescribed” means prescribed by rules or regulations made under this Act;
(b)
for the purposes of carrying out the provisions of this Part.