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


Regulations in terms of paragraph (d) of definition of "Research and Development" in section 11D(1) of Income Tax Act, 1962, on additional criteria for multisource pharmaceutical products

3. Short title and commencement


These regulations—

(a) are called the Regulations on the other criteria for multisource pharmaceutical products for the purpose of the deduction for scientific or technological research and development in terms of section 11D of the Income Tax Act, 1962; and
(b) are deemed to have come into operation on 1 January 2024 and applicable in respect of applications received and expenditure incurred on or after that date.


[Short title and commencement substituted by Amendment Notice No. 4793, GG50642, dated 10 May 2024]