Income Tax Act
Income Tax (Unilateral Tax Credits) Regulations
REVISED EDITION 1998
(15th September 1998)
[18th July 1986]
2. Subject to regulation 3, tax credit under section 50 of the Act shall be given to any person resident in Singapore for tax payable under the law of any territory specified in the First Schedule in respect of income from such professional, consultancy and other services as are specified in the Second Schedule.