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

Rules

Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A : Objections, Appeals and Alternative Dispute Resolution

15. Notice of expert witness
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Neither party may, save with the leave of the Court or consent of the other party, call any person as a witness to give evidence as an expert upon any matter upon which the evidence of expert witnesses may be received, unless that party has—

(a)not less than 30 days before the hearing of the appeal delivered notice to the other party and the Registrar of his or her intention to do so; and
(b)not less than 20 days before the hearing of the appeal delivered to the other party and the Registrar a summary of such expert’s opinions and his or her reasons therefor.