Clause 57
Amendment of section 105N
of Income Tax (Amendment No. 3) Bill
BillNot in forceProvision 57 of 64
Clause 57
Section 105N(2) of the principal Act is amended by deleting paragraph (d) and substituting the following paragraph:“(d)the Comptroller may authorise —
(i)
an officer of the Monetary Authority of Singapore; or
(ii)
an accountant,under section 4(1) to perform or assist in the performance of a duty of the Comptroller under section 65, 65A or 65B; and”.