Income Tax Act 1947 s 42

s 42 Rates of tax upon individuals

42.—(1) There is to be levied and paid for each year of assessment upon the chargeable income of every person (other than a body of persons, a company, a person not resident in Singapore, a trustee who is not the trustee of an incapacitated person, or an executor), tax in accordance with the rates specified in Part A of the Second Schedule in respect of the chargeable income of an individual.[27/2021] [S 40/2022] (2) [Deleted by Act 27 of 2021]

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