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

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Notice No. R. 971 of 2013

Preamble

1. Definitions

2. Procedure for claiming allowance

3. Responsibilites of SANEDI

4. Content of certificate

5. Baseline calculation

6. Limitation of allowance

7. Concurrent benefits

8. Short title and commencement