Regulation 1
Citation and commencement
These Rules are the Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 and come into operation on 31 August 2021.
/akn/sg/act/sub_leg/1947/ITA-S652-2021
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Quick answer
Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S652-2021 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Rules are the Income Tax (Prescribed Purpose under Section 6(4B)) Rules 2021 and come into operation on 31 August 2021.
Prescribed purpose under section 6(4B) of Act
The disclosure of any information concerning any person to an authorised officer of the government of another country for the purpose of, or in the course of, the person’s participation in the Organisation for Economic Co‑operation and Development’s International Compliance Assurance Programme is a prescribed purpose under section 6(4B) of the Act.