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

Chapter III : General Provisions

Part IA : Advance Pricing Agreements

76I. Rejection of advance pricing agreement application
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The Commissioner may reject an advance pricing agreement application if the application does not meet—

(a) the requirements of this Part; and
(b) such additional requirements as the Commissioner may prescribe by public notice.

 

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