Deduction of tax from certain servants

In the case of persons serving under the State Government or in the employment of local authority the tax which any such person in employment is liable to pay shall be deducted at the source in the manner prescribed with reference to his total gross income. The amount of the tax deducted in respect of such persons shall be credited into Government Treasury by the Treasury Officer or by the local authority concerned within fifteen days of such deduction, failing which it shall be liable to pay interest on the amount so deducted at 6 per cent per annum.