Singapore legislation
Regulation 8
of Income Tax (Relief and Deduction under Section 39) Rules 2021
Regulation 8
Deduction limits for section 39(3)(d) and (3A)(d) of Act
Subregulation 1
For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequent year of assessment under section 39(3) of the Act, the deduction limit for section 39(3)(d) of the Act is $8,000.
Subregulation 2
For the purposes of allowing a deduction to a claimant for the year of assessment 2023 or a subsequent year of assessment under section 39(3A) of the Act, the deduction limit for section 39(3A)(d) of the Act is $8,000.