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Income Tax Act 1947

Income Tax Act 1947 s 106

s 106 Powers to amend Schedules

106.—(1) Parliament may, by resolution, add to, vary or revoke the whole or any part of any Schedule.(2) Parliament may, by resolution, exempt any person or class of persons from all or any of the provisions of this Act. (3) The Minister may, by order in the Gazette, amend, add to or revoke the whole or any part of the First, Fourth, Sixth, Seventh, Eighth, Ninth, Tenth, Eleventh and Twelfth Schedules.[45/2018; 32/2019; 41/2020] [Act 33 of 2022 wef 04/11/2022] [Act 35 of 2024 wef 27/11/2024] —(1) Parliament may, by resolution, add to, vary or revoke the whole or any part of any Schedule. (2) Parliament may, by resolution, exempt any person or class of persons from all or any of the provisions of this Act. (3) The Minister may, by order in the Gazette, amend, add to or revoke the whole or any part of the First, Fourth, Sixth, Seventh, Eighth, Ninth, Tenth, Eleventh and Twelfth Schedules.[45/2018; 32/2019; 41/2020] [Act 33 of 2022 wef 04/11/2022] [Act 35 of 2024 wef 27/11/2024]

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