In calculating for the purposes of Part 10, a period of residence in

16. In calculating for the purposes of Part 10, a period of residence in Singapore — (a) a period of absence from Singapore of less than 12 months in the aggregate; and (b) a period of absence from Singapore exceeding 12 months in the aggregate for any cause generally or specially approved by the Government, may be treated as residence in Singapore and a person shall be deemed to be resident in Singapore on a particular day if he had been resident in Singapore before that day and that day is included in any such period of absence as aforesaid. Certain period of residence not to be taken into account