Section 19V — Disapplication of section 6 of Income Tax Act

Section 6 of the Income Tax Act (Cap. 134) does not apply to the following:

(a)the disclosure by the Comptroller of Income Tax to —

(i)the chief executive officer of the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act; or

(ii)an officer duly authorised by the chief executive officer, of any information required for the performance of the official duties of the chief executive officer or authorised officer in administering or facilitating the administration of the public scheme;

(b)the disclosure by an officer of the Authority (including through a notice of cash grant) to the owner or any landlord or tenant of a prescribed property of information that is relevant for helping the recipient ascertain the recipient’s rights and duties under this Part;

(c)the disclosure by an officer of the Authority to the Registrar or a rental relief assessor of any information that pertains to whether a tenant satisfies the prescribed criteria for a PTO, or whether a landlord satisfies the prescribed criteria for a reduction of additional rental relief.[Act 29 of 2020 wef 31/07/2020]