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

Regulations

Regulations in terms of section 12L of the Income Tax Act, 1962, on the allowance for energy efficiency savings

Notice No. R. 971 of 2013
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Notice No. R. 971

9 December 2013

GG 37136

 

I, Pravin Jamnadas Gordhan, Minister of Finance, in terms of section 12L(5) of the Income Tax Act, 1962 (Act No. 58 of 1962), in consultation with the Minister of Energy and the Minister of Trade and Industry, hereby make the regulations as set out in the Schedule hereto.

 

 

Pravin Jamnadas Gordhan

Minister of Finance