Under section 86(1) Tax Deficiency means the difference between the tax properly payable by the person in accordance with the provision of this Act and the amount of tax paid by the person in respect of a calendar month.
For registration, a employer has to get these documents ready (to be submitted by an employer along with one or more of the documents mentioned below for obtaining Code Number): 1. Name of the establishment/factory and address. 2. Details of Head Office and branches with address.
