Singapore Statutes Online - 27 - Income Tax (Amendment) Act 2009

1 Short title and commencement

2 Amendment of section 2

3 Amendment of section 10

4 New section 10F

5 Amendment of section 10L

6 Amendment of section 12

7 Amendment of section 13

8 Amendment of section 13C

9 Amendment of section 13CA

10 Amendment of section 13J

11 Amendment of section 13L

12 Amendment of section 13M

13 Amendment of section 13R

14 New section 13X

15 Amendment of section 14J

16 Amendment of section 14Q

17 Amendment of section 18

18 Amendment of section 19

19 Amendment of section 19A

20 Amendment of section 19B

21 Amendment of section 23

22 Amendment of section 26

23 New section 34C

24 New section 34D

25 Amendment of section 35

26 Amendment of section 36A

27 Amendment of section 36C

28 Amendment of section 37

29 Amendment of section 37E

30 Amendment of section 37F

31 Amendment of section 39

32 Amendment of section 42

33 Amendment of section 43

34 Amendment of section 43N

35 Amendment of section 43ZD

36 Amendment of section 45

37 Repeal of section 48

38 Amendment of section 71

39 Amendment of Second Schedule

40 Miscellaneous amendments

41 Remission of tax for year of assessment 2009

Remission of tax for year of assessment 2009

41. There shall be remitted the tax payable for the year of assessment 2009 by an individual or Hindu joint family resident in Singapore an amount equal to —

(a)

20% of the tax payable for that year of assessment; or

(b)

$2,000,

whichever is the lower, and the amount of such remission shall be determined by the Comptroller.