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

Chapter II : The Taxes

Part I : Normal Tax

24B. [Repealed] Transactions where shares are acquired by way of issue in exchange for shares issued
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[Section 24B repealed by the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013), GG 37158, dated 12 December 2013]