laws.sgBrowseActIncome Tax Act 1947Section 44Section 44of Income Tax Act 1947ActIn forceProvision 189 of 333Section 44Repealed / deleted[Repealed by Act 19 of 2013]Read in full context — Income Tax Act 1947 →←PreviousSection 43X · Concessionary rate of tax for intellectual property incomeNextSection 44A→