§ 105 — Disapplication of section 6 of Income Tax Act

105. Section 6 of the Income Tax Act does not apply to the following:(a)

the disclosure by the Comptroller of Income Tax to the chief executive officer of IRAS, or an officer duly authorised by the chief executive officer —(i)

of any information required for the performance of any of the Authority’s functions, or the exercise of any of the Authority’s powers, under this Part; or

(ii)

of any information that pertains to whether a PTO satisfies the prescribed criteria for rental waiver, or whether the prescribed criteria mentioned in section 95(3)(c) for reversal of rental waiver are satisfied;

(b)

the disclosure by the chief executive officer, or the officer authorised under paragraph (a), of any information mentioned in paragraph (a)(i) to the Authority;

(c)

the disclosure by the chief executive officer, or the officer authorised under paragraph (a), to the Registrar or a rental waiver assessor of any information mentioned in paragraph (a)(ii).[Act 26 of 2021 wef 05/10/2021]