s 38 Chargeable income
38. The chargeable income of any person for any year of assessment is the remainder of the person’s assessable income for that year after the reliefs and deductions allowed in this Part have been made.
Income Tax Act 1947 s 38
38. The chargeable income of any person for any year of assessment is the remainder of the person’s assessable income for that year after the reliefs and deductions allowed in this Part have been made.
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
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