Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter III : General Provisions

Part V :  Representative Taxpayers

100. [Repealed] Remedies of Commissioner against agent or trustee
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[Section 100  repealed by section 271, , paragraph 69 of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].