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

B3. Notice of motion and founding affidavit
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Every application must be brought on notice of motion which must set out in full the order sought and must be supported by a founding affidavit as to the facts upon which the applicant relies for relief.