Income Tax Act 1947 · 2020 Revised Edition · Part 14 · Relief Against Double Taxation
50BA. Tax credits for estate income received by beneficiary, etc.
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Where an executor of an estate administered in Singapore receives income in Singapore from outside Singapore (called in this section the income) for which a tax credit is allowable under this Part against the tax payable in respect of the income, and any share of the income is —
executor
“executor” means any executor, administrator or other person administering the estate of a deceased person;
received by or distributed to a beneficiary who is resident in Singapore; or (b)applied to the benefit of such beneficiary,the tax credit in respect of that share must be given to the beneficiary instead of the executor.
The tax credit to be given to a beneficiary under subsection (1) is computed in accordance with section 50 or 50A (as the case may be) as if the share of the income had been received in Singapore directly by the beneficiary rather than the executor of the estate.