Regulation 3
New rule 3
of Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) (Amendment) Rules 2026
Subsidiary LegislationIn forceProvision 3 of 4
Regulation 3
In the principal Rules, after rule 2, insert —“Prescribed websites for section 13(1)(zv) of Act
3. For the purposes of section 13(1)(zv) of the Act, the prescribed Internet websites are —
(a)
https://go.gov.sg/sflp-tacourses-ft; and
(b)
https://go.gov.sg/trainingallowance.”.