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In this Singapore tax update, the authors provide a brief overview of the newly introduced Section 10L in the Income Tax Act, 1947 of Singapore.

Intellectual property rightIncome taxIncome tax lawSingapore lawsIncome tax act 1947 singaporeCapital gainsSale or disposal of foreign assetsSection 10l itaApplication of section 10lExemptions from section 10lOon amp bazulMa hanfengPrakaash silvamVedanta vishwakarma