Deduction of profession tax from salary or wages or other sum

Deduction of profession tax from salary or wages or other sum:

1. (1) Every employer shall, on receipt of a requisition from the executive officer, deduct from the salary or wages of any person employed by the employer as an officer or a servant or from any sum payable by the employer to any person employed by the employer as worker, agent, supplier or contractor, such amount of profession tax, as may be specified in such requisition, as being due from such employed person. Explanation: In this sub-section "employer" includes the head or secretary, or manager of any public or private office, hotel, boarding houses, club, firm or company.
2. (2) Every person responsible, for making any deduction under sub-section (1) may at the time of making the deduction, increase or reduce the amount to be deducted under sub-section (1) for the purpose of adjusting any excess or deficiency arising out of any previous deduction or failure to deduct during the half-year.
3. (3) any deduction made in accordance with the provisions of sub-sections (1) and (2) and paid to the municipality shall be treated as payment of profession tax on behalf of the person from whose salary or wages the deduction was made.
4. (4) Any sum deducted in accordance with the provisions of sub-sections (1) and (2) shall be paid within such time as may be fixed by the Executive Officer for the credit to the municipality
5. (5) Every person making the deduction under sub-section (1) or sub-section (2) shall, at the time of payment of the salary or wages or sum, furnish to the person to whom such payment is made a certificate to the effect that profession tax has been deducted, and specifying the amount so deducted and such other particulars as may be determined by a regulation.
6. (6) Where profession tax due from any employed person is deducted under sub-section (1) or sub-section (2) the person from whose salary or wages the deduction was made shall not be called upon to pay the tax himself to the extent to which tax has been so deducted.
7. (7) Every person making the deduction under sub-section (1) or sub-section (2) shall prepare and, within such period as may be specified by the Executive Council after the expiry of the half year, deliver or cause to be delivered to the Executive Officer in the such form and verified in such manner as may be required, a return in writing showing the name and residential address of every person from whose salary or wages deduction was made under sub-section (1) or sub-section (2), and of every person to whom the sum from which such deduction was made is payable, the amount so deducted, and the half year to which the deduction relates.
8. (8) The provisions of this section shall apply notwithstanding any law to the contrary for the time being in force.