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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

73C. Record keeping in relation to declarations for purposes of dividends tax (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


Any person that submits, receives or relies on any written declaration contemplated in Part VIII of Chapter II must retain a copy of that declaration for a period of five years from the date on which that declaration was submitted, received or relied on by that person.