Clause 48
Amendment of section 105P
of Income Tax (Amendment) Bill
BillNot in forceProvision 48 of 50
Clause 48
Section 105P of the principal Act is amended by deleting subsection (1A) and substituting the following subsection:“(1A) The Minister may also make regulations to enable the Comptroller to obtain a country‑by‑country report or its equivalent from a prescribed person who is resident in Singapore or has a permanent establishment in Singapore in prescribed circumstances.”.