Supreme Court Act, 1959
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Chapter III : General ProvisionsPart IA : Advance Pricing Agreements76C. Persons eligible to apply |
The Commissioner may prescribe, by public notice, the persons eligible to apply to the Commissioner for an advance pricing agreement.
[Section 76C of Part 1A of Chapter III inserted by section 10 of the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]
