5. Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2012 (G.N. No. S 72/2012), in paragraph 3 —

in sub‑paragraphs (1)(i), (ii), (iii)(A), (iiia)(A) and (iv) and (2)(i), (ii), (iii)(A), (iiia)(A) and (iv), replace “31 December 2026” with “31 December 2031”; and

in sub‑paragraphs (4)(a) and (5)(a), replace “1 January 2027” with “1 January 2032”.