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Rules

20. Employer to keep account of deduction of tax from salary of the employees

20. Employer to keep account of deduction of tax from salary of the employees

Every employer liable to pay tax shall maintain a register in which shall be entered the amount of salary and wages paid to each of the person in his employ and the said register shall contain a column in which shall be shown the amount deducted from the salary and wages of the employee on account of the tax.

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