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Income Tax Act, 1962 (Act 58 of 1962)

Regulations under Section 107 of the Income Tax Act 1962

Part A: General




A2) Any return required to be rendered by the taxpayer under the Act shall be accompanied by all such balance sheets, trading accounts, profit and loss accounts, and other accounts of whatsoever nature, as are necessary to support the information contained in the return, and all such accounts shall be signed by the taxpayer and by the person who has prepared them on his behalf.