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

Chapter III : General Provisions

Part IA : Advance Pricing Agreements

76O. Record retention


In addition to the records required under a tax Act, the applicant that is party to an advance pricing agreement must maintain the records that will enable the Commissioner to determine if the applicant is complying with the agreement.


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