Deductions which may be made from wages

1) The wages of a person employed shall be paid to him without deductions of any kind except those authorised by or under this Act. Explanation—Every payment made by a person employed to the employer shall, for the purpose of this Act, be deemed to be a deduction from wages. 2) Deduction from the wages of a person employed shall be made only in accordance with the provisions of this Act, and may be of the following kinds only, namely: (a) fines; (b) deductions for absence from duty; (c) deductions for damage to, or loss of, goods expressly entrusted to the employed person for custody, or for loss of money for which he is required to account, where such damage or loss is directly attributable to his neglect or default; (d) deductions for house accommodation supplied by the employer; (e) deductions for such amenities and services supplied by the employer as the State Government may, by general or special order, authorise; (f) deductions for recovery of advances or for adjustment of overpayments of wages; (g) deductions of income-tax payable by the employed person; (h) deductions required to be made by order of a Court or other authority competent to make such order;