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: The tax payable under this Act b any person earning a salary or wage shall be deducted by his employer &om the salary or wage payable to such person before such salary orwage is paid to him, and such employer shall kspectively ofwhether such deduction has been made or not when the salary or wage is paid to such persons, be liable to pay the tax on behalf of all such persons: Provided that where the employer is an oscer of the State Government or the Central Government the manner in which such employer shall discharge the said liability shall be such as may be prescribed Provided further that where any person earning a salary or wage is also covered by one or more entire other than entry I in the rchedule or IS simultaneously engaged in the employment of more than one employer, and such person furnishes to his inter-alia, that he shall obtain a certificate o f enrolment under sub-section (2) of Section 6 and pay the tax from the salary or wage payable to such person andsuch employer or employers, as the case may be, shall not be liable to pay tax on behayof such person