Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter III : General Provisions
Part VI : Miscellaneous
102A. [Repealed] Treatment of certain small tax claims and refunds
[Section 102A repealed by section 271, read with paragraph 71 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].
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Magistrates Act, 1993