Direct Tax Acts, Finance Act 2022
39. Recovery of underpayments
(1) If the tax payable under the assessment exceeds the total net tax deducted from the employee’s emoluments during the year, the inspector, instead of taking the e...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.