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/akn/sg/act/sub_leg/1947/ITA-S248-2022

Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
3

Quick answer

About this subsidiary legislation

Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S248-2022 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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These Rules are the Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 and are deemed to have come into operation on 16 November 2021.

Regulation 2

Exemption of individual from sections 10J(5) and 32A(4) of Act

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A person who is an individual is exempt from sections 10J(5) and 32A(4) of the Act.

Regulation 3

Section 10J(5) of Act does not apply to certain donations

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Section 10J(5) of the Act does not apply in a case where a person appropriates by way of a donation any trading stock that is perishable.

Common questions

What is Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022?
Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S248-2022 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 still in force?
Yes — Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 is currently in force.
When did Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 take effect?
Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 was first recorded in 1947.
How many regulations does Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 have?
Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 contains 3 regulations.
Where can I read the official version of Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022?
The official text of Income Tax (Exemptions from Notification under Sections 10J(5) and 32A(4)) Rules 2022 is published at sso.agc.gov.sg.