Income Tax Act, 1962 (Act No. 58 of 1962)
Regulations in terms of paragraph (d) of definition of "Research and Development" in section 11D(1) of Income Tax Act, 1962, on additional criteria for multisource pharmaceutical products
3. Short title and commencement
|(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.|
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