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

Chapter II: The Taxes

Part IA : Withholding tax on interest

37JA. [Deleted]  Liability for tax
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[Section 37JA deleted by section 199(1) of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013) - effective 30 June 2013]