Section 5: Employer's liability to deduct and pay tax on employment on behalf of the employees

The tax on employment payable by any person earning a salary or wage shall be deducted by his employer from the salary or wage payable to that person before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not before the salary or wage is paid to such person, be liable to pay the tax on employment on behalf of such person :

Provided that, where the employer is an officer of Government, the Government may, notwithstanding anything contained in this Act, prescribe the manner in which such employer shall deduct and remit the tax on employment payable by the persons of whom he is the employer.