| (a) | the power to grant a waiver of the conditions mentioned in sub‑paragraphs (i) and (ii) of paragraph (c) of the definition of “foreign investor” in section 10(23) of the Act; |
| (b) | the power to approve an Islamic debt securities arrangement for the purposes of section 10(27) of the Act; |
| (ba) | the power to approve a company as an approved covered bond company for the purposes of section 10K of the Act; [S 74/2026 wef 23/02/2026] |
| (c) | the powers of approval mentioned in section 13(2), (2A), (2B), (2C), (2D), (2F), (2G), (2H) and (2I) of the Act; |
| (d) | the power of approval mentioned in the definition of “qualifying debt securities” in section 13(16) of the Act; |
| (e) | the power of approval mentioned in the definition of “qualifying project debt securities” in section 13(16) of the Act; |
| (f) | the power to approve a company as an approved securitisation company for the purposes of section 13M of the Act; |
| (g) | the power to approve a company as an approved company mentioned in section 13O(1) of the Act; |
| (ga) | the power to specify (other than by regulations) any condition for the exemption from tax of any prescribed income of an approved company mentioned in section 13O(1) of the Act for the purposes of that section; [S 74/2026 wef 01/10/2024] |
| (gaa) | the power to approve a person that manages funds for the purposes of section 13O(1)(b) of the Act; [S 74/2026 wef 23/02/2026] |
| (gb) | the power to approve a limited partnership as an approved limited partnership mentioned in section 13OA(1) of the Act; [S 74/2026 wef 01/01/2025] |
| (gc) | the power to specify (other than by regulations) any condition for the exemption from tax of any prescribed income of a partner of an approved limited partnership mentioned in section 13OA(1) of the Act for the purposes of that section; [S 74/2026 wef 01/01/2025] |
| (gd) | the power to approve a person that manages funds for the purposes of section 13OA(1)(e) of the Act; [S 74/2026 wef 23/02/2026] |
| (h) | the power to approve a person, master fund, feeder fund, 1st tier SPV, 2nd tier SPV, eligible SPV or structure mentioned in section 13U(1)(a) to (d) of the Act; |
| (ha) | the power to specify (other than by regulations) any condition for the exemption from tax of any prescribed income of a person mentioned in paragraphs (a) to (d) of section 13U(1) of the Act for the purposes of that section; [S 74/2026 wef 01/10/2024] |
| (i) | the power to approve a foreign government‑owned entity or an international organisation mentioned in section 13V(2) of the Act for the purposes of section 13V(1) of the Act; [S 74/2026 wef 23/02/2026] |
| (j) | the power to approve an insurer for the purposes of section 43C(1)(aa) or (c) (in relation to the approval of a captive insurer) of the Act; |
| (k) | the power of approval mentioned in section 43H(2) of the Act; |
| (l) | the power to specify requirements for the exemption from tax to apply to any income specified by the Minister derived by a financial sector incentive company mentioned in section 43J(1)(c) of the Act; [S 74/2026 wef 23/02/2026] |
| (la) | the power to specify requirements for the tax rate of 5% to apply to any income specified by the Minister derived by a financial sector incentive company mentioned in section 43J(1B) of the Act; [S 74/2026 wef 23/02/2026] |
| (lb) | the power to approve a company as a financial sector incentive company mentioned in section 43J(1C) of the Act for the purposes of section 43J(1B) of the Act; [S 74/2026 wef 23/02/2026] |
| (lc) | the power to approve a company as a financial sector incentive company mentioned in section 43J(2) of the Act for the purposes of that section; [S 74/2026 wef 23/02/2026] |
| (ld) | the power to provide in the letter of approval of a company for the purposes of section 43J(1)(c) of the Act that the tax exemption does not apply to the company’s income for any year of assessment if a specified requirement is not satisfied, mentioned in section 43J(5) of the Act; [S 74/2026 wef 23/02/2026] |
| (le) | the power to provide in the letter of approval of a company for the purposes of section 43J(1B) of the Act that the tax rate of 5% does not apply to the company’s income for any year of assessment if a specified requirement is not satisfied, mentioned in section 43J(6) of the Act; [S 74/2026 wef 23/02/2026] |
| (m) | the power to approve a company as an approved insurance broker mentioned in subsection (3) of section 43R of the Act for the purposes of that section; |
| (n) | the power to approve —| (i) | a trustee‑manager of a qualifying registered business trust as an approved trustee‑manager; and | | (ii) | a fund management company as an approved fund management company, |
| mentioned in subsection (3) of section 43S of the Act for the purposes of that section; |
|
| (o) | the power to approve a person mentioned in subsection (3)(c) of section 45I of the Act for the purposes of that section; and |
| (p) | the power to approve an umbrella VCC mentioned in section 107(15) of the Act for the application of section 13U of the Act and the regulations made thereunder. |
