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INTERPRETATION NOTE 117 ACT : INCOME TAX ACT 58 OF …
www.sars.gov.zaavailability of a deduction for any expenditure actually incurred in the production of that income or an allowance for future expenditure which meets all the requirements under section 24C. This aspect is not considered further in this Note. 2. 3. The law Section 1(1) – definition of “gross income” 1. Interpretation.
SECOND DRAFT INTERPRETATION NOTE ACT : …
www.sars.gov.zasecond draft second draft interpretation note . date: act : income tax act no. 58 of 1962 . section : section 24c . subject : allowance for future expenditure on contracts