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

Regulations

2011 Regulations

Regulations on reporting by municipalities in terms of section 13quat(9) of the Income Tax Act, 1962

1. Definitions

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In these regulations, unless the context indicates otherwise, any word or expression to which a meaning has been assigned in the Income Tax Act, 1962 (Act No. 58 of 1962), bears the meaning so assigned.