Income Tax Act, 1962 (Act No. 58 of 1962)
Voluntary Disclosure Programme and Taxation Laws Second Amendment Act, 2010 (Act No. 8 of 2010)
5. No-name voluntary disclosure
The Commissioner may issue a non-binding private opinion as to a person’s eligibility for relief under this Part, if the person provides sufficient information to do so, which information need not include the identity of any party to the default.
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