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


Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part B : Applications on Notice

B1. Definitions


(1) For purposes of the rules in this Part, any meaning ascribed to any word or expression in the Act or Part A shall, unless the context otherwise indicates, bear the meaning so ascribed.


(2) Rules 19, 23 to 25 and 27 of Part A shall, to the extent applicable, apply mutatis mutandis to this Part.


(3) Save as is otherwise provided in the rules of this Part, the general practice and procedure of the Court shall be that of the High Court in so far as such practice and procedure are applicable.