laws.sgBrowseActIncome Tax Act 1947Section 61Section 61of Income Tax Act 1947ActIn forceProvision 223 of 333Section 61Repealed / deleted[Repealed by Act 29 of 2012]Read in full context — Income Tax Act 1947 →←PreviousSection 60 · Chargeability of joint trusteesNextSection 62 · Notice of chargeability and returns→