Income Tax Act 1947

In force · Enacted 1947-12-31 · 343 sections

An Act to impose a tax upon incomes and to regulate the collection thereof.

Data synced 23 August 2026

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PART 1 — PRELIMINARYs 1–s 2A · 3 sectionsPART 2 — ADMINISTRATIONs 3–s 9 · 9 sectionsPART 3 — IMPOSITION OF INCOME TAXs 10–s 12 · 16 sectionsPART 4 — EXEMPTION FROM INCOME TAXs 13–s 13X · 27 sectionsPART 5 — DEDUCTIONS AGAINST INCOMEs 14–s 15B · 43 sectionsPART 6 — CAPITAL ALLOWANCESs 16–s 25 · 18 sectionsPART 7 — ASCERTAINMENT OF CERTAIN INCOMEs 26–s 34K · 25 sectionsPART 8 — ASCERTAINMENT OF STATUTORY INCOMEs 35–s 36C · 6 sectionsPART 9 — ASCERTAINMENT OF ASSESSABLE INCOMEs 37–s 37S · 22 sectionsPART 10 — ASCERTAINMENT OF CHARGEABLE INCOME AND PERSONAL RELIEFSs 38–s 41 · 8 sectionsPART 11 — RATES OF TAXs 42–s 43X · 28 sectionsPART 12 — DEDUCTION OF TAX AT SOURCEs 45–s 45J · 14 sectionsPART 13 — ALLOWANCES FOR TAX CHARGEDs 46 · 1 sectionPART 14 — RELIEF AGAINST DOUBLE TAXATIONs 49–s 50C · 6 sectionsPART 15 — PERSONS CHARGEABLEs 51–s 60 · 10 sectionsPART 16 — RETURNSs 62–s 71 · 24 sectionsPART 17 — ASSESSMENTS AND OBJECTIONSs 72–s 77 · 7 sectionsPART 18 — APPEALSs 78–s 84 · 9 sectionsPART 19 — COLLECTION, RECOVERY AND REPAYMENT OF TAXs 85–s 93C · 25 sectionsPART 20 — OFFENCES AND PENALTIESs 94–s 105 · 16 sectionsPART 20A — EXCHANGE OF INFORMATION UNDER AVOIDANCE OF DOUBLE TAXATION ARRANGEMENTS AND EXCHANGE OF INFORMATION ARRANGEMENTSs 105A–s 105HA · 10 sectionsPART 20B — INTERNATIONAL AGREEMENTS TO IMPROVE TAX COMPLIANCEs 105I–s 105Q · 11 sectionsPART 21 — MISCELLANEOUSs 105R–s 108 · 5 sections

Cite this legislation

Official citation: ITA1947
Source: sso.agc.gov.sg
Data synced: 23 August 2026

Income Tax Act 1947 (sso.agc.gov.sg). Retrieved via LawPlayer, https://lawplayer.com/sg/act/ITA1947

This text is synced from sso.agc.gov.sg. In case of any discrepancy, the official version prevails.

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