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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IV: Payment and Recovery of Tax

94. Evidence as to assessments (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


The production of any document under the hand of the Commissioner purporting to be a copy of or an extract from any notice of assessment shall be conclusive evidence of the making of such assessment and, except in the case of proceedings on appeal against the assessment, shall be conclusive evidence that the amount and all the particulars of such assessment appearing in such document are correct.