35 Records of Tax under PAYE, etc

In the case of any employee from whom tax is recoverable by deduction from his emoluments under PAYE provisions of this Bill, the Service may, from time to time prescribe:

(a) the form in which a record of his chargeable income and assessed tax and of the tax so recovered from him, shall be maintained in the offices of the Service;

(b) the form in which his employer shall maintain a record; and

(c) the form in which his employer shall account to the Service for the tax so deducted, and the employer shall produce the record maintained by him for examination by the Service within 21 days from the date of notice given by the Service thereto.