Singapore legislation
Regulation 15
of Income Tax (Refundable Investment Credits) Regulations 2025
Regulation 15
Prescribed period for section 93B(48D) of Act
Amended byS 147/2026 wef 01/04/2026
For the purpose of section 93B(48D) of the Act, the prescribed date is 3 months after the RICs of an awardee company are credited back to its RIC account.