Clause 50
Amendment of section 45A
of Income Tax (Amendment) Bill
BillNot in forceProvision 50 of 73
Clause 50
Section 45A of the principal Act is amended by inserting, immediately after subsection (2D), the following subsection:“(2E) Subsection (1) shall not apply to any payment liable to be made on or after 21st February 2014 by a person to a branch in Singapore of a company incorporated outside Singapore and not known to him to be resident in Singapore.”.