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

Regulations

Regulations on the additional criteria for clinical trials for the purposes of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962

4. Short title and commencement
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These Regulations —

(a) are called the Regulations on the additional criteria for the clinical trials for the purposes of the deduction for scientific or technological research and development in terms of section 11D of the Income Tax Act, 1962; and
(b) are deemed to have come into operation on 1 January 2024 and applicable in respect of applications received and expenditure incurred on or after that date.

 

[Short title and commencement substituted by Amendment Notice No. 4793, GG50642, dated 10 May 2024]