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 10 · Ascertainment of Chargeable Income and Personal Reliefs
41. Proof of claims for deduction or relief
Feedback & support(1)
Every individual who claims any deduction or relief under this Part must make his or her claim on the proper form.
(2)
Such deduction or relief must be granted if the claim contains such particulars and is supported by such proof as the Comptroller may require.
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;