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