In these regulations, unless the context otherwise indicates, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962 (Act No. 58 of 1962), bears the meaning so assigned thereto, and—

"the Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);

"the Court"

means any special court for hearing income tax appeals, constituted in accordance with the provisions of section eighty-three of the Act.

Any return required to be rendered by the taxpayer under the Act shall be accompanied by all such balance sheets, trading accounts, profit and loss accounts, and other accounts of whatsoever nature, as are necessary to support the information contained in the return, and all such accounts shall be signed by the taxpayer and by the person who has prepared them on his behalf.