Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter II : The Taxes
Part I : Normal Tax
26A. Inclusion of taxable capital gain in taxable income
There shall be included in the taxable income of a person for a year of assessment the taxable capital gain of that person for that year of assessment, as determined in terms of the Eighth Schedule.
[Section 26A inserted by section 14 of the Taxation Laws Amendment Act, 2001 (Act No. 5 of 2001)]