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7. Amendment of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2018

In the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 2) Notification 2018 (G.N. No. S 801/2018) —

(a)

in paragraphs 3(1)(c)(i) and 4(1)(c)(i) and (iii)(A), replace “31 December 2026” with “31 December 2031”;

(b)

in paragraph 4, in the paragraph heading, replace “31 December 2026” wherever it appears with “31 December 2031”; and

(c)

in paragraph 4(1A)(a), replace “1 January 2027” with “1 January 2032”.

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