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

In addition to the records required under a tax Act, the applicant that is party to an advance pricing agreement must maintain the records that will enable the Commissioner to determine if the applicant is complying with the agreement.

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