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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IV: Payment and Recovery of Tax

92. Correctness of assessment cannot be questioned (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


It shall not be competent for any person in any proceedings in connection with any statement filed in terms of paragraph (b) of subsection (1) of section 91 to question the correctness of any assessment on which such statement is based, notwithstanding that objection and appeal may have been lodged thereto.