Section 111H: Direction not to deduct tax

111H. Direction not to deduct tax Where income tax is required to be deducted from any amount or sum which is made available to a payee under this Sub-part during an income year and the payee proves to the satisfaction of the Director-General that he is not chargeable to income tax for that income year, the Director-General may, by written notice to the payer, direct that no income tax shall be deducted from the amount or sum which is made available to that payee. [S. 111H inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 October 2006.]