Income Tax Act, 1962 (Act No. 58 of 1962)Chapter III : General ProvisionsPart IA : Advance Pricing Agreements76I. Rejection of advance pricing agreement application |
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]