Income Tax Act, 1962 (Act 58 of 1962)
Regulations made under Section 13quat(9) of the Income Tax Act, 1962 (Act No. 58 of 1962)
In these regulations, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962 (Act No. 58 of 1962), bears the meaning so assigned.
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