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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

B7. Notice of intention to oppose and answering affidavit


If the respondent wishes to oppose the grant of an order sought in the notice of motion, he or she must—

(a) within the time stated in that notice, give the applicant notice in writing, that he or she intends to oppose the application;
(b) indicate in that notice contemplated in paragraph (a) an address, if different from the address contemplated in rule B4, at which he or she will accept notice and delivery of all documents in such proceedings; and
(c) within 15 days of notifying the applicant of his or her intention to oppose the application, deliver his or her answering affidavit, if any, together with any relevant documents.