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Rule 31
Method of deduction of tax by the employer
An employer shall do the following while deducting advance tax from employment in accordance with sub-section (1) of section 87 of the Act:-
(a) According to section 51 of the Act, if he is allowed to reconcile tax for medical treatment, he can reconcile it, and
(b) To deduct the tax in advance monthly in proportion to the tax levied on the annual salary of the employee or worker.
(a) According to section 51 of the Act, if he is allowed to reconcile tax for medical treatment, he can reconcile it, and
(b) To deduct the tax in advance monthly in proportion to the tax levied on the annual salary of the employee or worker.