Acts Online
GT Shield

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 Procedures and Guidelines (Repealed)

 

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].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