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Income Tax Act, 1962 (Act 58 of 1962)


Fourth Schedule

Amounts to be Deducted or Withheld by Employers and Provisional Payments in respect of Normal Tax

Part III: Provisional Tax

20A. [Repealed] Penalty in the event of Failure to Submit an Estimate of Taxable Income Timeously



[Paragraph 20A repealed by section 11(1) of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014) and will commence on 1 March 2015]