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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 Procedures and Guidelines (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].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