Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter II : The Taxes
Part I : Normal Tax
37E. [Repealed] Application of certain provisions where taxpayer carries on value-added process
[Section 37E repealed by section 29(1) of the Taxation Laws Amendment Act, 2007 (Act No. 8 of 2007) - effective 29 February 2008]
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Diamonds Act, 1986