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

Chapter III : General Provisions

Part IA : Advance Pricing Agreements

76C. Persons eligible to apply
Purchase cart Previous page Return to chapter overview Next page

 

The Commissioner may prescribe, by public notice, the persons eligible to apply to the Commissioner for an advance pricing agreement.

 

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