Income Tax Act: Date for which Section 12L (deduction in respect of energy efficiency savings) comes into operation (Gazette 37019, Government Notice 855)

8th December 2013

Income Tax Act, 1962: Notice of the date upon which section 12L (deduction in respect of energy efficiency savings) as inserted by Act 17 of 2009, amended by Act 7 of 2010 and substituted by Act 22 of 2012 comes into operation.