Direct Tax Acts, Finance (No. 3) Act 2011
917EAMandatory electronic filing and payment of taxFA03 s164
[(1) In this section –
“electronic means“ includes electrical, digital, magnetic, optical, electromagnetic, biometric, photonic means ...
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.