106. Powers to amend Schedules

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Amended

Last amended by an amending law of 2024. 5 amendments in all.

(1)

Parliament may, by resolution, add to, vary or revoke the whole or any part of any Schedule.

(2)

Parliament may, by resolution, exempt any person or class of persons from all or any of the provisions of this Act.

(3)

The Minister may, by order in the Gazette, amend, add to or revoke the whole or any part of the First, Fourth, Sixth, Seventh, Eighth, Ninth, Tenth, Eleventh and Twelfth Schedules.

Report

Read on from s 107

Schedules

Read on from Schedules

Details

Income Tax Act 1947 · s 106

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Judgments that cite this Act

41 in all

The doctors did not show their company structure was not aimed at avoiding tax SummaryTan Chek Jin Adrian and others v Comptroller of Income Tax · [2026] SGHC 132
Vintage Bullion DMCC (in its own capacity and as representative of the customers of MF Global Singapore Pte Ltd (in creditors’ voluntary liquidation)) v Chay Fook Yuen (in his capacity as joint and several liquidator of MF Global Singapore Pte Ltd (in creditors’ voluntary liquidation)) and others and other appeals[2016] SGCA 49
ARX v Comptroller of Income Tax[2016] SGCA 56

Where this comes from

Singapore Statutes Online · Income Tax Act 1947, 2020 Revised Edition. Reader record updated on 7 Oct 2026.

Singapore legislation is Government copyright, used with the permission of the Attorney-General’s Chambers. Check Singapore Statutes Online for the latest version.

Open the official text

106. Powers to amend Schedules

Terms defined in s 2

Schedules