Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter III : General Provisions
Part I : Returns
73A. [Repealed] Record keeping by persons who render returns
[Section 73A repealed by section 271, read with paragraph 64 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].
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Magistrates Act, 1993