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


2010 Notices

Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010 (Act No. 8 of 2010)

2. Administration


(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.