(1) The remuneration of workers or employees shall not be deducted expect under the following circumstances –
(a) In case it is required to realize any fine.
(b) In case it is required to deduct against absence;
(c) In case it is required to deduct against loss or damage of cash or kind of the Enterprise caused intentionally or negligently;
(d) In case it is required deduct in respect of providing prescribed facilities;
(e) In case it is required to deduct in respect of advance or over payment of remuneration;
(f) In case it is required to deduct in respect of the period of suspension;
(g) In case it is required to deduct under the order of government office or court’
(h) In case it is required to deduct as per the notification of Government of Nepal published in the Nepal Gazette; or
(i) In case it is required to deduct in respect of income tax or any other tax levied under prevailing laws.
(2) The limit of amount to be deducted pursuant to Sub-section (1) the method of deduction, the period of deduction and other related matters shall be as
prescribed.