Regulation 1
Citation
This Order is the Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021.
/akn/sg/act/sub_leg/1947/ITA-S965-2021
Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S965-2021 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The following income received in Singapore by Nexstep Discovery Pte. Ltd. (a company incorporated in Singapore) from Nexstep Activity LLP (a limited liability partnership incorporated in the Republic of India) is exempt from tax: (a)profit distribution amounting to US$643,502 received on 14 June 2018; (b)profit distribution amounting to US$184,230 received on 19 June 2019.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in paragraphs 3 and 4 of the letter of approval dated 2 August 2021, addressed to IQ EQ Consultants (Singapore) Pte. Ltd.
Common questions
- What is Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021?
- Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S965-2021 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 still in force?
- Yes — Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 is currently in force.
- When did Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 take effect?
- Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 was first recorded in 1947.
- How many regulations does Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 have?
- Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 contains 2 regulations.
- Where can I read the official version of Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021?
- The official text of Income Tax (Nexstep Discovery Pte. Ltd. — Section 13(12) Exemption) Order 2021 is published at sso.agc.gov.sg.