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

Regulations

2011 Regulations

Regulations on reporting by municipalities in terms of section 13quat(9) of the Income Tax Act, 1962

1. Definitions

 

In these regulations, unless the context indicates otherwise, 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.