Registration

Every employer (not being an officer of the Central Government or the State Government) liable to pay tax shall obtain a certificate of registration from the prescribed authority in the manner as may be prescribed. (1) Save as provided in Section 6, the tax payable under this Act, by any person or employee earning a salary or wage, shall be deducted by his employer from the monthly salary or wage payable to such person or employee, before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not, when the salary or wage is paid to such persons, be liable to pay/deposit tax within fifteen days after the end of the quarter, on behalf of all such employees/persons. Provided that, where the employer is an officer of the State Government or the Central Government or the State Government or the Central Government undertakings, or Public Limited companies, whether owned and controlled by the State or the Central Government, Boards, Local Authorities, Public or Private Ltd. companies or otherwise, Banks, Insurance Companies, Societies or all such organizations, who appoint persons on payment of salary or wages; the manner in which such employer shall discharge the said liability, shall be such as may be prescribed or specified: Provided further that, whether any person earning a salary or wages - (a) is also covered by one or more entries other than entry 1 in the Schedule and the rate of tax under any such other entry is more than the rate of tax under entry 1 in that schedule; or (b) is simultaneously engaged in employment of more than one employer; and such person or employee furnishes to his employer or employers a certificate in the prescribed form declaring, inter-alia, that he shall get enrolled under sub-section (2) of section 7 and pay the tax himself; then the employer or employers of such person shall not deduct the tax from the salary or wage payable to such person and such employer or employers, as the case may be, shall not be liable to pay tax on behalf of such person.