Section 105 — Disapplication of section 6 of Income Tax Act

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]