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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

B8. Replying affidavit


(1) Within ten days of delivery of the affidavit and documents referred to in rule B7, the applicant may deliver a replying affidavit.


(2) The Court may in its discretion permit the filing of further affidavits.