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

Regulations

Regulations in terms of paragraph 12D(5)(b) of Seventh Schedule to the Income Tax Act, 1962

6. Short title and commencement
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These Regulations are called Regulations in terms of paragraph 12D(5)(b) of Seventh Schedule to the Income Tax Act, 1962, on the information to be contained in contribution certificates and come into operation on 1 March 2016.