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

Chapter III : General Provisions

Part IA : Advance Pricing Agreements

76I. Rejection of advance pricing agreement application


The Commissioner may reject an advance pricing agreement application if the application does not meet—

(a) the requirements of this Part; and
(b) such additional requirements as the Commissioner may prescribe by public notice.


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