Income Tax Act, 1962 (Act 58 of 1962)
Chapter III: General Provisions
Part IA: Advance Tax Rulings
76S. Procedures and Guidelines (Repealed)
[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
The Commissioner may issue procedures and guidelines, in the form of binding general rulings, for implementation and operation of the advance tax ruling system established by this Part.
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