Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter II : The Taxes
Part I : Normal Tax
23J. [Repealed] Limitation of allowances granted in respect of assets previously held by connected persons
[Section 23J repealed by section 48(1) of the Taxation Laws Amendment Act, 2012 (Act No. 22 of 2012) - effective 1 January 2013]
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Diamonds Act, 1986