Particulars of employees leaving, etc

Not later than the 14th day of every month the employer shall render to the Commissioner and Chief Collector a return as regards each employee in respect of whom he has received a notification and to whom he has ceased at any time during the previous month to pay emoluments showing– (a) the name and last known address of the (b) the date upon which the payment of emoluments ceased; (c) the total amount of tax deducted during the deduction period in which the payment of emoluments ceased; and (d) the total amount of emoluments of the employee for the period since the previous 1st January, up to and including the date on which the payment of emoluments ceased.