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

Chapter II : The Taxes

Part I : Normal Tax

26A. Inclusion of taxable capital gain in taxable income
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There shall be included in the taxable income of a person for a year of assessment the taxable capital gain of that person for that year of assessment, as determined in terms of the Eighth Schedule.

 

[Section 26A inserted by section 14 of the Taxation Laws Amendment Act, 2001 (Act No. 5 of 2001)]