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Income Tax Act 1947

Income Tax Act 1947 s 92F

s 92F Remission of tax of companies for year of assessment 2017

92F. Where the Comptroller is satisfied that the remission of tax would be beneficial to a company, then there is to be remitted the tax payable for the year of assessment 2017 by the company of an amount equal to the lower of the following:(a) 50% of the tax payable for that year of assessment (excluding any tax levied and paid or payable pursuant to section 43(3), (3A) and (3B)); (b) $25,000.[39/2017]

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