Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter II : The Taxes
Part V : Donations Tax
57. Disposals by companies under donations at the instance of any person
|(a)||any property is disposed of by any company at the instance of any person; and|
|(b)||that disposal would have been treated as a donation had that disposal been made by that person,|
that property must for the purposes of this Part be deemed to be disposed of under a donation by that person.
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Appropriation Act, 2011