Income Tax Act, 1962 (Act 58 of 1962)
Chapter II: The Taxes
Part I: Normal Tax
11B. [Repealed] Deductions in respect of research and development
[Section 11B has been repealed by the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013) Government Gazette 37158 dated 12 December 2013]
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Companies Act, 1973