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 employee 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.
[1][19A. Prevention of books of accounts registers etc.- Every registered employer shall preserve all books of accounts, registers, including the register prescribed under rule 19 and other documents including vouchers and agreements relating to the activity of Professions, Trades, Callings or Employments for a period of not less than six years from the expiry of the year to which they relate.]
--------------------------------- [1] This rule was inserted by G. N. F. D. No. PFT.11.00/C.R.-58/Tax-3, dated
1.3.2005 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_edn4 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_edn5 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_edn6 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_ednref1 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_ednref2 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_ednref3 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_ednref4 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_ednref5 https://mahagst.gov.in/en/deduction-tax-amount-salary-or-wages#_ednref6 https://mahagst.gov.in/en/18#_edn1 https://mahagst.gov.in/en/18#_ednref1 https://mahagst.gov.in/en/preservation-books-accounts-registers#_edn1 https://mahagst.gov.in/en/preservation-books-accounts-registers#_ednref1