Regulation 1
Citation and commencement
These Rules are the Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 and are deemed to have come into operation on 16 November 2021.
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Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S248-2022 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Rules are the Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 and are deemed to have come into operation on 16 November 2021.
Exemption of individual from sections 10J(5) and 32A(4) of Act
A person who is an individual is exempt from sections 10J(5) and 32A(4) of the Act.
Section 10J(5) of Act does not apply to certain donations
Section 10J(5) of the Act does not apply in a case where a person appropriates by way of a donation any trading stock that is perishable.
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