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

Regulations

Regulations on the additional criteria for clinical trials for the purposes of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962

4. Short title and commencement

 

 

These regulations are called the Regulations on the additional criteria for clinical trials for the purposes of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962, and are deemed to have come into operation on 1 October 2012.