Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) Order 2014.
/akn/sg/act/sub_leg/1947/ITA-S192-2014
Income Tax (Exemption of Foreign Income) Order 2014
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (Exemption of Foreign Income) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S192-2014 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption for India Roads Trust Investments Pte Ltd
Subregulation 1
India Roads Trust Investments Pte Ltd is hereby granted exemption from tax on the interest received in Singapore on or after 18th November 2013 from the following companies located in India:
(a)
L&T Vadodara‑Bharuch Tollway Limited;
(b)
L&T Panipat Elevated Corridor Limited;
(c)
L&T Krishnagiri Thopur Toll Road Limited;
(d)
L&T Western Andhra Tollways Limited;
(e)
L&T Interstate Road Corridor Limited;
(f)
L&T Krishnagiri Walajahpet Tollway Limited.
Subregulation 2
The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 17th February 2014 addressed to the tax agent of India Roads Trust Investments Pte Ltd.
Regulation 3
Exemption for IL&FS Wind Power Investment Pte Ltd
Subregulation 1
IL&FS Wind Power Investment Pte Ltd is hereby granted exemption from tax on the interest received in Singapore on or after 7th March 2013 from the following companies located in India:
(a)
Wind Urja India Ltd;
(b)
IL&FS Wind Power Ltd;
(c)
Tadas Wind Energy Ltd;
(d)
Lalpur Wind Energy Pvt Ltd;
(e)
Khandke Wind Energy Private Ltd.
Subregulation 2
The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 3rd July 2013 addressed to the tax agent of IL&FS Wind Power Investment Pte Ltd.
Common questions
- What is Income Tax (Exemption of Foreign Income) Order 2014?
- Income Tax (Exemption of Foreign Income) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S192-2014 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Exemption of Foreign Income) Order 2014 still in force?
- Yes — Income Tax (Exemption of Foreign Income) Order 2014 is currently in force.
- When did Income Tax (Exemption of Foreign Income) Order 2014 take effect?
- Income Tax (Exemption of Foreign Income) Order 2014 was first recorded in 1947.
- How many regulations does Income Tax (Exemption of Foreign Income) Order 2014 have?
- Income Tax (Exemption of Foreign Income) Order 2014 contains 3 regulations.
- Where can I read the official version of Income Tax (Exemption of Foreign Income) Order 2014?
- The official text of Income Tax (Exemption of Foreign Income) Order 2014 is published at sso.agc.gov.sg.