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An easy to use resource for tax practitioners and students on its own, this handy reference can also be used together with our Singapore Tax Workbook or our Singapore Master Tax Guide Handbook to optimize your understanding of Singaporean Tax Law!
This book reproduces the Income Tax Act (Cap. 134, 2014 Ed.) updated with all amendments up to and including the following amendment Act and Order:
- Income Tax (Amendment) Act 2019
- Income Tax Act (Amendment of Seventh Schedule) Order 2019
The law in this book is updated as at 3 January 2020
To help you out, we’ve also added the following useful features:
- Explanatory headings for subsections. Inserted by us for ease of use and to help in quick location of a particular legislative provision.
- History notes. These follow each amendment to the legislation, setting out the details of the amendments and their operative dates.
- Headers and footers. Section numbers are notated at the bottom of each page and divisions of the Act at the top of each page to facilitate speedy location of legislation.