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

Schedules

Fourth Schedule : Amounts to be Deducted or Withheld by Employers and Provisional Payments in respect of Normal Tax

Part III : Provisional Tax

20A. [Repealed] Penalty in the event of failure to submit an estimate of taxable income timeously
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[Paragraph 20A of the Fourth Schedule repealed by section 11(1) of the Tax Administration Laws Amendment Act, 2014 (Act No. 44 of 2014) - effective 1 March 2015]