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


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

Notice No. R. 346 of 2015



Notice No. R. 346

23 April 2015


National Treasury


I, Nhlanhla Musa Nene, Minister of finance in terms of paragraph (d) of the definition of "research and development" in section 11D(1) of the Income Tax Act, 1962 (Act No. 58 of 1962), in consultation with the Minister of Science and Technology, hereby make the regulations as set out in the Schedule hereto.



Nhlanhla Musa Nene, MP

Minister of Finance