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)
5. Time periods for reporting
The reports contemplated in regulations 2 and 3 must be submitted to the Commissioner and the Minister within 3 months after the end of each financial year of that municipality.
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Housing Act, 1997