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Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-R3 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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These Rules may be cited as the Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules and shall have effect for the year of assessment 1999 and subsequent years of assessment.

Regulation 2

Educational, research and other institutions

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The educational, research or other institutions specified in the Schedule are hereby prescribed for the purposes of section 37(2)(d) of the Act.

Common questions

What is Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules?
Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-R3 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules still in force?
Yes — Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules is currently in force.
When did Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules take effect?
Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules was first recorded in 1947.
How many regulations does Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules have?
Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules contains 2 regulations.
Where can I read the official version of Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules?
The official text of Income Tax (Computer Gifts — Educational, Research and other Institutions) Rules is published at sso.agc.gov.sg.