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Income Tax Act, 1962 (Act No. 58 of 1962)

Regulations

Regulations in terms of paragraph 12D(5)(b) of Seventh Schedule to the Income Tax Act, 1962

3. Signing of contribution certificate

 

 

The contribution certificate must be signed by the valuator of the fund and two board members of the board of the fund, as contemplated in section 7A of the Pension Funds Act, and the principal officer of the fund as contemplated in section 8 of the Pension Funds Act.