Income Tax Act, 1962 (Act No. 58 of 1962)
Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010 (Act No. 8 of 2010)
|(1)||This Part is administered by the Commissioner.|
|(2)||Any power granted to the Commissioner under this Part may be exercised by the Commissioner personally or any official delegated by the Commissioner for that purpose.|
|(3)||The provisions of section 4 of the Income Tax Act apply, with the changes required by the context, to this Part.|
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Magistrates Act, 1993