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

Regulations

Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for Tax Free Investment

Part XI : Miscellaneous

22. Short title and commencement
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These regulations are called the Regulations in terms of section 12T(8) of the Income Tax Act, 1962, on the requirements for tax free investments and come into operation on 1 March 2015.