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laws.sgby aturio
In force2020 Revised Edition
Contents

Part 10 · Ascertainment of Chargeable Income and Personal Reliefs

38. Chargeable income

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The chargeable income of any person for any year of assessment is the remainder of the person’s assessable income for that year after the reliefs and deductions allowed in this Part have been made.

Report

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Part 11

Rates of Tax

Read on from Part 11

Part 12

Deduction of Tax at Source

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Part 13

Allowances for Tax Charged

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Part 14

Relief Against Double Taxation

Read on from Part 14

Part 15

Persons Chargeable

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Part 16

Returns

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Part 17

Assessments and Objections

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Part 18

Appeals

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Part 19

Collection, Recovery and Repayment of Tax

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Part 20

Offences and Penalties

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Part 20A

Exchange of Information Under Avoidance of Double Taxation Arrangements and Exchange of Information Arrangements

Read on from Part 20A

Part 20B

International Agreements to Improve Tax Compliance

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Part 21

Miscellaneous

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Schedules

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