Income Tax Act, 1962 (Act No. 58 of 1962)
Regulations issued under Section 91A, prescribing the circumstances under which the Commissioner may write-off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amount
Part 1: General Provisions
3. Application of regulations
These regulations apply only in respect of a tax debt owed by a debtor where the liability to pay that tax debt is not disputed by the debtor.
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Magistrates Act, 1993