Amendment status not verified — confirm the current text below against the official source.
Employer’s liability to deduct and pay tax on behalf of employees.–– (1) Every employer shall deduct tax from the salary of his employees liable to tax and deposit the same with the Government. (2) Every employer shall, within three months from the expiry of each financial year, furnish to the Assessing Authority a return containing the names, designation, salary paid, amount of tax deducted and deposited and such other particulars as may be prescribed.