Section 111I: Obligation of payer to deduct tax

Income Tax Act · PART VIII: RETURNS, COLLECTION AND PAYMENT OF TAX

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

111I. Obligation of payer to deduct tax The obligation of a payer to deduct income tax under section 111C shall prevail over— (a) any right or obligation to deduct any other amount from such payment; or (b) any law providing that the amount of any such payment shall not be reduced or be subject to attachment. [S. 111I inserted by s. 18 (zl) of Act 15 of 2006 w.e.f. 1 October 2006.]

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Questions this section answers

Does a payer's duty to deduct tax at source override any other deduction from a payment to me?