Clause 37
Amendment of section 46
of Income Tax (Amendment) Bill
BillNot in forceProvision 37 of 44
Clause 37
Section 46 (1) of the principal Act is amended by deleting paragraph (b) and substituting the following paragraph:“(b)applicable to the share to which any person is entitled in the income of —
(i)
a body of persons (other than trustees); or
(ii)
a trust in respect of any dividend derived from Singapore from which tax is deducted or deductible under section 44;”.