(1) The wages of a person employed shall be paid to him without deductions of any kind except those authorised by or under this Act.
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Explanation. – Every payment made by a person employed to the employer shall, for the purposes of this Act, be deemed to be a deduction from wages.
(2) Deductions from the wages of a person employed shall be made only in accordance with the provisions of this Act, and may be of the following kinds only, namely: -
(a) Fines;
(b) deductions for absence from duty;
(c) deductions for damage to, or loss of, goods expressly entrusted to the employed person for custody or for loss of money for which he is required to account where such damage or loss is directly attributable to his neglect or default;
(d) deductions for house accommodation supplied by the employer;
(e) deductions for such amenities and services supplied by the employer as the Government may, by general or special order, authorise;
(f) deductions for recovery of advances or for adjustment of over payment of wages;
(g) deductions of income-tax payable by the employed person;
(h) deductions required to be made by order of a Court or other authority competent to make such order;
(i) deductions for subscriptions to, and for repayment of advances from any provident fund to which Provident Funds Act, 1952 applies or any recognised provident fund under section 2 (38) of the Indian Income Tax Act, 1961;
(j) deductions for payments to cooperative societies approved in this behalf by the Government or to a scheme of insurance maintained by the Indian Post Office or by any insurance company approved in this behalf by Government;
(k) deductions made with the written authorisation of the employed person in furtherance of any savings scheme approved by the Government for the purchase of securities of the Central or State Government.