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

Chapter III : General Provisions

Part III : Objections and Appeals

82. [Repealed] Burden of proof as to exemptions, deductions, abatements, disregarding or exclusions

 

[Section 82  repealed by section 271, read with paragraph 66 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].