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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IIIA: Settlement of Dispute

88H. Alteration of assessment on settlement (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) Where any dispute between the Commissioner and the person aggrieved by an assessment has been settled in terms of this Part, the Commissioner may, notwithstanding anything to the contrary contained in this Act, alter that assessment for purposes of giving effect to that settlement.


2) Any altered assessment contemplated in subsection (1) shall not be subject to objection and appeal.