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

Chapter III : General Provisions

Part IA : Advance Pricing Agreements

76C. Persons eligible to apply


The Commissioner may prescribe, by public notice, the persons eligible to apply to the Commissioner for an advance pricing agreement.


[Section 76C of Part 1A of Chapter III inserted by section 10 of  the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]