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



To consolidate the law relating to the taxation of incomes and donations, to provide for the recovery of taxes on persons , to provide for the deduction by employers of amounts from the remuneration of employees in respect of certain tax liabilities of employees, and to provide for the making of provisional tax payments and for the payment into the National Revenue Fund of portions of the normal tax and interest and other charges in respect of such taxes, and to provide for related matters.