Rule 31
Method Of Withholding By Employer
Any employer shall, in withholding tax from employment pursuant to Sub-section (1) of Section 87 of the Act, carry out as follows:-
(a) If an adjustment of tax for medical treatment is allowed pursuant to Section 51 of the Act, adjust such amount, and
(b) Withhold tax on a monthly basis on pro rata of the tax payable on the annual remuneration of the employee or worker.
(a) If an adjustment of tax for medical treatment is allowed pursuant to Section 51 of the Act, adjust such amount, and
(b) Withhold tax on a monthly basis on pro rata of the tax payable on the annual remuneration of the employee or worker.