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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part I: Returns

74B. Obtaining of information, documents or things at certain premises (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) The Commissioner, or an officer named in an authorisation letter, may. for the purposes of the administration of this Act in relation to any taxpayer, require such taxpayer or any other person, with reasonable prior notice, to furnish. produce or make available any such information, documents or things as the Commissioner or such officer may require to inspect, audit, examine or obtain.

 

2) For the purposes of the inspection, audit, examination or obtaining of any such information, documents or things, the Commissioner or an officer contemplated in subsection (1), may call on any person—
a) at any premises; and
b) at any time during such person's normal business hours.

 

3) For the purposes of subsection (2), the Commissioner or any officer contemplated in subsection (1), shall not enter any dwelling-house or domestic premises (except any part thereof as may be occupied or used for the purposes of trade) without the consent of the occupant.

 

4) Any officer exercising any power under this section, shall on demand produce the authorisation letter Issued to him.