Amendment status not verified — confirm the current text below against the official source.
Amendment of section 7.—In sub-section (1) of section 7 of the prin- cipal Act, for the words ‘person liable to pay tax", the words “principal officer or employer registered or person enrolled” shall be substituted. 7, Amendmentofsection I].—For sub-section (1) of section 11 of the principal Act, the following shall be substituted, namely.— “(1) The tax shall be payable in advance under this Act by any person earning salary or wage within the financial year next precediog the assessment year and shall be deducted by his Principal officer, or employer from the salary or wage payable to such person before such salary or wage is paid to him and such principal officer or omployor shall irrespective of whether such deduction has been made or not whon the salary or wage is paid to such person bo liable to pay taxon behalf of all such persons, Provided that advance tax deductible or payable under this sub-section in respect of the total Bross: income of the previous year relating to the assessment year commencing from the Ist day of April every year shall be paid or deducted in tho single instalment by the 4s ey von y Ast day of March Provided further that in case of a salari urt! ed employeo deducted or paid in equal monthly instalments.” =