| Income Tax Act 1947 |
| Income Tax (Prescribed Authorities under Section 34K) Regulations 2024 |
|
| Citation and commencement |
| 1. These Regulations are the Income Tax (Prescribed Authorities under Section 34K) Regulations 2024 and come into operation on 2 December 2024. |
| Prescribed authorities |
| 2. The Inland Revenue Authority of Singapore and the Maritime and Port Authority of Singapore are each an authority prescribed for the purposes of section 34K(6) of the Act. |
Permanent Secretary (Development), Ministry of Finance, Singapore. |
| [AG/LEGIS/SL/134/2020/95] |