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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

65. Returns and payment to be in form and submitted at place prescribed by Commissioner (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


All forms of returns and other forms required for the administration of this Act and all payments required to be made in terms of this Act must be in such form and be submitted in such manner (including electronically) and at such place as may be prescribed by the Commissioner.