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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




A1 In these regulations, unless the context otherwise indicates, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962 (Act No. 58 of 1962), bears the meaning so assigned thereto, and—


"the Act"

means the Income Tax Act, 1962 (Act No. 58 of 1962);


"the Court"

means any special court for hearing income tax appeals, constituted in accordance with the provisions of section eighty-three of the Act.