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Income Tax Act, 1962 (Act 58 of 1962)


Voluntary Disclosure Programme

2. Administration



(1) This Part is administered by the Commissioner.


(2) Any power granted to the Commissioner under this Part may be exercised by the Commissioner personally or any official delegated by the Commissioner for that purpose.


(3) The provisions of section 4 of the Income Tax Act apply, with the changes required by the context, to this Part.