Singapore legislation

Regulation 3

of Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) Rules 2026

Regulation 3

Prescribed websites for section 13(1)(zv) of Act

Amended byS 387/2026 wef 10/03/2025

For the purposes of section 13(1)(zv) of the Act, the prescribed Internet websites are —

(a)

https://go.gov.sg/sflp-tacourses-ft; and

(b)

https://go.gov.sg/trainingallowance.