Section 118A: Return of income in respect of approved return date

118A. Return of income in respect of approved return date Subject to this Act, where a person has an approved return date ending on a date falling on or between— (a) 1 January and 29 June, a return submitted or required to be submitted under section 116 shall be considered to be in relation to the income year ending on 30 June following that return date; and (b) 1 July and 31 December, a return submitted or required to be submitted under section 116 shall be considered to be in relation to the income year ending on 30 June preceding that return date. [S. 118A inserted by s. 21 (n) of Act 14 of 2009 w.e.f. 1 July 2009; repealed and replaced by s. 24 (w) of Act 9 of 2015 w.e.f. 1 July 2015.]