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Income Tax Act 1947

Income Tax Act 1947 s 105

s 105 Jurisdiction of court

105. Despite any provision to the contrary in the Criminal Procedure Code 2010, a District Court or a Magistrate’s Court has jurisdiction to try any offence under this Act and has power to impose the full penalty or punishment in respect of the offence.

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Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.