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—|
means the Income Tax Act, 1962 (Act No. 58 of 1962);
means any special court for hearing income tax appeals, constituted in accordance with the provisions of section eighty-three of the Act.
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