(1) For the purposes of this Ordinance, the deductions speciflsd in sab-section (2) shall be made,— Duty of employer or other person to make deductions of additional wages and additional dearnesa allowance from wages
(a) in the case of additional wages, for a period of one year from the appointed day, and
(fa) in the case of additional dearness allowance, for a period of two years from the appointed day.
(2) On the commencement of this Ordinance,—
(a) every employer, who draws or disburses, after the appointed day, wages of an employee to whom this Ordinance applies, shall, as and when wages are disbursed by him for any period, deduct from the wages so disbursed, the whole of the additional wages and one-half of the additional dearness allowance and credit the amount so deducted, in accordance with the scheme, to the Additional Wages Deposit Account and the Additional Dearness Allowance Deposit Account, respectively;
(b) any gazetted or other officer to whom this Ordinance applies, who draws, after the appointed day, his own wages, shall make deductions in each wage bill in respect of the whole of the additional wages and one-half of the additional dearness allowance, and the authority which maintains the accounts of the wages drawn by such gazetted or other officer shall credit the amount so deducted, in accordance with the scheme, to the Additional Wagea Deposit Account and the Additional Dearness Allowance Deposit Account, respectively;
(c) every other employer, who disburses, after the appointed day, wages to any employee to whom this Ordinance applies, shall, as and when wages are disbursed by him for any period, deduct from the wages so disbursed, the whole of the additional wages and one-half of the additional dearness allowance, and shall remit, in accordance with the scheme, the amount so deducted to such authority as may be nominated by the Central Government in this behalf, and on receipt of such amount the nominated authority shall Credit the amount so received to the account of the concerned employee in the Additional Wages Deposit Account and the Additional Dearness Allowance Deposit Account, respectively.
(3) The specified authority shall, as soon as may be practicable after the end of each year, prepare separately, in relation to the amounts credited to the respective Deposit Accounts to the credit of each employee, and furnish to the employee a copy of the said accounts showing therein separately the amounts credited thereto in relation to the employee and the interest due thereon.