laws.sgBrowseActIncome Tax Act 1947Section 44ASection 44Aof Income Tax Act 1947ActIn forceProvision 190 of 333Section 44ARepealed / deleted[Repealed by Act 19 of 2013]Read in full context — Income Tax Act 1947 →←PreviousSection 44NextSection 45 · Withholding of tax in respect of interest paid to non‑resident persons→