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Section 68: Unauthorised deductions

Income Tax Act · PART IV: CORPORATE TAXATION

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.

68. Unauthorised deductions Section 26 shall apply in all respects to a company as it applies to an individual. Sub-Part D [Sub-part D repealed by Act 15 of 2006 w.e.f. 1 July 2007.] 69. — [S. 69 amended by Act 25 of 2000; s. 14 (m) of Act 20 of 2002 w.e.f. 1 July 2002; s. 11 (n) (ii) of Act 28 of 2004 w.e.f. 1 July 2005; s. 19 (k) of Act 14 of 2005 w.e.f. 1 July 2005; repealed by s. 18 (w) of Act 15 of 2006 w.e.f. 1 July 2007.] 69A. — [S. 69A inserted by s. 9 (i) of Act 18 of 2003; amended by s. 27 of Act 33 of 2004; s. 19 of Act 14 of 2005; repealed by s. 18 (w) of Act 15 of 2006 w.e.f. 1 July 2007.] 70. — [S. 70 amended by s. 11 (d) of Act 23 of 2001; repealed by s. 18 (w) of Act 15 of 2006 w.e.f. 1 July 2007.] 71. – 72. — [Ss. 71 – 72 repealed by s. 18 (w) of Act 15 of 2006 w.e.f. 1 July 2007.] PART V – INTERNATIONAL ASPECTS OF INCOME TAX

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