SARS has published the India protocol,
which is in the Government Gazette notice 38440. The protocol amended the
agreement between the governments of South Africa and India for the avoidance
of double taxation.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.