local authorities

This query is : Resolved 

18 July 2008 hello, in the income tax act in terms of person there is a mention of "Local Authorities" . does it mean only municipal corporations or does it include other institutions?

18 July 2008 The Term Local Authorities is general in nature and not restricted to Municipal Corporations only but it is inclusive of any lawful civic authority engaged in the local administration and like activities.



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