In forceAmended2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Income Tax Act 1947 · 2020 Revised Edition · Part 7 · Ascertainment of Certain Income
34. Decision of Comptroller no bar to appeal
Feedback & supportAmended
Last amended by an amending law of 2020.
Nothing in section 32 prevents the decision of the Comptroller in the exercise of any discretion given to him or her by that section from being questioned in an appeal against an assessment in accordance with Part 18.
Comptroller
Defined · s 2
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;