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

Regulations

Regulations on the other criteria for multisource pharmaceutical products for the purpose of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962

3. Short title and commencement

 

 

These regulations—

(a) are called the Regulations on the other criteria for multisource pharmaceutical products for the purpose of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962; and
(b) are deemed to have come into operation on 1 October 2012.