laws.sgBrowseActIncome Tax Act 1947Section 40Section 40of Income Tax Act 1947ActIn forceProvision 156 of 333Section 40Repealed / deleted[Repealed by Act 41 of 2020]Read in full context — Income Tax Act 1947 →←PreviousSection 39A · Limit on total deduction under section 39NextSection 40A · Relief for non‑resident public entertainers→