Income Tax Act, 1962 (Act 58 of 1962)
Chapter III: General Provisions
Part IA: Advance Tax Rulings
76C. Purpose (Repealed)
[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
The purpose of the advance tax ruling system is to promote clarity, consistency, and certainty regarding the interpretation and application of the Act.
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