OBS_VALUE: <ul><li><a href=https://sso.agc.gov.sg/Act/ITA1947 target=_blank>Income Tax Act 1947( Income Tax Act 1947(Original Enactment: Ordinance 39 Of 1947)Revised Edition 2020 (31 December 2021). Last amended on 26 Apr 2024)</a></li></ul>