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

[Section 37I inserted by section 69(1) of the Taxation Laws Amendment Act, 2012 (Act No. 22 of 2012) - effective 1 July 2013, which insertion has been deleted by section 199(1) of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013) - effective 30 June 2013]