s 44 Payment of DTT
44.—(1) A designated local DTT filing entity that has furnished a return under section 43 for a financial year must, no later than one month after the due date, pay to the Comptroller, without demand and in the manner determined by the Comptroller —(a) any DTT payable for the financial year; or (b) if an election is made under section 45, the balance of the DTT after deducting amount Y. (2) X must, no later than one month after the due date, pay to the Comptroller without demand and in the manner determined by the Comptroller, amount Y. (3) The payments in subsections (1) and (2) must be made in Singapore dollars. (4) The Comptroller may, in his or her discretion and subject to such terms and conditions (including the imposition of interest) as he or she may impose, allow an extension of time for making any payment under this section.