Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter III : General Provisions

Purchase

The Commissioner may reject an advance pricing agreement application if the application does not meet—

(a)	the requirements of this Part; and

(b)	such additional requirements as the Commissioner may prescribe by public notice.

[Section 76I of Part 1A of Chapter III inserted by section 10 of the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]