Income Tax Act, 1962 (Act 58 of 1962)
Chapter III: General Provisions
Part IIIA: Settlement of Dispute
88E. Power to settle and disclosure (Repealed)
[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
|1)||A dispute may be settled, as contemplated in section 88D, by the Commissioner personally or any official delegated by the Commissioner for that purpose.|
|2)||The Commissioner or the relevant delegated official must ensure that he or she does not have, or did not at any stage have, a personal, family, social, business, professional, employment or financial relationship with the person concerned.|
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