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Income Tax Act, 1962 (Act 58 of 1962)

List of Designated Countries for the Purposes of Section 9E(8) of the Income Tax Act, 1962

(Government Gazette No. 21526 – GN No. 866 – Effective date 23 February 2000)



(Section 9E)



Algeria; Australia; Austria; Belgium; Canada; Croatia; Czech Republic; Denmark; Egypt; Finland; France; Germany; Israel; Italy; Japan; Republic of Korea; Lesotho; Malawi; Namibia; Netherlands; Norway; Poland; Romania; Slovakia; Swaziland; Sweden; Thailand; Tunisia; United Kingdom; United States of America; Zambia and Zimbabwe.