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