Section 10(1)(zJ) of ITA

(zJ)   any amount received by or accrued to or in favour of a registered micro business as defined in the Sixth Schedule, from the carrying on of a business in the Republic, other than an amount received by or accrued to a natural person registered as a micro business that constitutes-

(i)      investment income as defined in paragraph 1 of the Sixth Schedule; or

(ii)     remuneration as defined in the Fourth Schedule.