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4. Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2003 (G.N. No. S 500/2003), in paragraph 3 —

(a)

in sub‑paragraph (2)(c)(i) and (iii)(A), replace “31 December 2026” with “31 December 2031”; and

(b)

in sub‑paragraph (5)(a), replace “1 January 2027” with “1 January 2032”.

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