Income Tax Act 61 of 1957

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61 of 1957

The Income Tax Act 61 of 1957 aims:

  • 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

Amendments