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

The purpose of this Part is to promote tax certainty in respect of an affected transaction that will prevent or minimise double taxation and associated dispute resolution procedures.

[Section 76B of Part 1A of Chapter III inserted by section 10 of  the Tax Administration Laws Amendment Act, 2023, GG49947, dated 22 December 2023]