(1) Every employer, other than an officer of the Central Government or a State Government responsible for deduction of the due amount of tax from the salary or wages of the employees as defined in clause (e) of Section 2, shall deduct every quarter from the salaries or wages payable to the employees, an amount specified in the Schedule.
(2) In the case of the employees of the Central Government or a State Government, the drawing and disbursing officer shall be responsible for the deduction of the amount of tax payable from the salaries or wages of the employees as defined in clause (e) of Section 2. The deduction shall be made every quarter from the salaries or wages payable to the employees and the amount of tax to be so deducted in each quarter, shall be equal to the amount specified in the Schedule.
(3) The drawing and disbursing officer in the case of employees, shall enclose a statement with the salaries or wages for the month of February showing deductions of the tax due for the period from March to February or part thereof or from the month in which the employees have become liable to pay the tax upto the month of February, as the case may be. In case any deduction in PUNJAB GOVT. GAZ. (EXTRA), SEPTEMBER 20, 2018 (BHDR 29, 1940 SAKA) 2020 Section 7 Section 7 Section 10 respect of any employee has not been made, the salary or wage of such employee for the month of February shall not be drawn without deducting the amount of tax that remains to be deducted for the aforesaid period.
(4) The designated officer may, if he considers necessary, require any drawing and disbursing officer to furnish to him a statement relating to the payment of salaries or wages to the Government employees during any specific period.
Such statement shall show the name of the employee, the details of salary drawn, the amount of tax deducted therefrom and the period to which the tax relates.