Section 39 in The Warehousing Corporations Act, 1962
39. Provisions relating to income-tax and super-tax.
For the purposes of the Income-tax Act, 1961 (43 of 1961), a Warehousing Corporation shall be deemed to be a company within the meaning of that Act and shall be liable to income-tax and super-tax accordingly on its income, profits and gains:[* * *] [Omitted by Act No. 16 of 2015.].[* * *] [Omitted by Act No. 16 of 2015.].
