Income Tax Act THE STATUTES OF THE REPUBLIC OF SINGAPORE INCOME TAX ACT (CHAPTER 134)

Income Tax Act ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title 2. Interpretation PART II ADMINISTRATION 3. Appointment of Comptroller and other officers 4. Powers of Comptroller 5. Approved pension or provident fund or society 6. Official secrecy 7. Rules 8. Service and signature of notices, etc. 8A. Electronic service 9. Free postage PART III IMPOSITION OF INCOME TAX 10. Charge of income tax 10A. Profits of investment company 10B. Profits of unit trusts 10C. Excess provident fund contributions, etc., deemed to be income 10D. Income from finance or operating lease 10E. Ascertainment of income from business of making investments 10F. Ascertainment of income from certain public-private partnership arrangements 10G. [Repealed] 10H. Ascertainment of income from business of hiring out motor cars or providing driving instruction 10I. [Repealed] 10J. [Repealed] Informal Consolidation – version in force from 1/5/2019 1 2014 Ed. Section 10K. [Repealed] 10L. Withdrawals from Supplementary Retirement Scheme 10M. [Repealed] 10N. Securities lending or repurchase arrangement 10O. Additional Tier 1 capital instruments 11. Ascertainment of income of clubs, trade associations, etc. 12. Sources of income PART IV EXEMPTION FROM INCOME TAX746