Clause 54
Amendment of section 50A
of Income Tax (Amendment) Bill
BillNot in forceProvision 54 of 65
Clause 54
Section 50A(1) of the principal Act is amended by inserting, immediately after paragraph (a), the following paragraph:“(aa)any income derived for the year of assessment 2003 and subsequent years of assessment from any professional, consultancy and other services, where the services are rendered in any territory outside Singapore and where the Comptroller is satisfied that the income is derived, for the purposes of this Act, from that territory;”.