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3. Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2001 (G.N. No. S 257/2001), in paragraph 2 —

(a)

in sub‑paragraph (1)(c)(i) and (iv)(A), replace “31 December 2026” with “31 December 2031”; and

(b)

in sub‑paragraph (1A)(a), replace “1 January 2027” with “1 January 2032”.

Report

Read on from reg 4