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 B : Applications on Notice

B2. Application of Part B
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For purposes of the rules in Part A, any application on notice contemplated in those rules must be brought in the manner contemplated in the rules in this Part.