Regulation 1
Citation and commencement
These Rules are the Income Tax (Prescribed Months) Rules 2016 and come into operation on 1 July 2016.
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Income Tax (Prescribed Months) Rules 2016 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S310-2016 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Rules are the Income Tax (Prescribed Months) Rules 2016 and come into operation on 1 July 2016.
Prescribed months
For the purposes of section 93(9)(b) of the Act, the months are October, November and December.
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