§ 13QA — Exemption of estate income received by beneficiary, etc.

13QA. Where a person resident in Singapore is a beneficiary of an estate administered in Singapore, and any share of the statutory income of the estate is received by, distributed to or applied to the benefit of that person, that share is exempt from tax in the person’s hands if it would have been exempt from tax under any provision of this Part had it been derived or received directly by that person instead of the executor of the estate.[Act 30 of 2023 wef 30/10/2023]