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act-61-1957.pdf | 5.89 MB |
61 of 1957
The Income Tax Act 61 of 1957 intends:
- to fix the rates of normal and super income tax in respect of the year of assessment ending the thirtieth day of June, 1957,
- to provide for the repayment of certain portions of the said taxes to the taxpayers concerned and for the payment of a portion of the normal tax payable by certain companies into provincial revenue funds and
- to amend the law relating to income tax.
Commencement
26 June 1957