Amendment of section 11

For sub-section (1) of section 11 of the principal Act, the following shall be substituted, namely:- (1) The tax shall be payable in advance under this Act by any person earning salary or wage within the financial year next preceding the assessment year and shall be deducted by his Principal officer, or employer from the salary or wage payable to such person before such salary or wage is paid to him and such principal officer or employer shall irrespective of whether such deduction has been made or not when the salary or wage is paid to such person be liable to pay tax on behalf of all such persons, Provided that advance tax deductible or payable under this sub-section in respect of the total gross income of the previous year relating to the assessment year commencing from the 1st day of April every year shall be paid or deducted in the single instalment by the 31st day of March Provided further that in case of a salary earned employee it shall be deducted or paid in equal monthly instalments.