Interpretation notes are intended to provide guidelines to stakeholders (both internal and external) on the interpretation and application of the provisions of the legislation administered by the Commissioner.
These notes are amended when necessary in line with policy developments and changes in legislation, and will ultimately replace the existing general notes and practice notes, as well as internal circular minutes, to the extent that they relate to the interpretation of the various laws.
For an overview of all interpretation notes published to date, see the Register of all Interpretation Notes.
| Number | Subject | Applicable Legislation | |
|---|---|---|---|
| IN 141 New! | The meaning of reserve fund under section 23(e) | Income Tax Act, 1962 | Section 23(e) |
