Notification of tax to be deducted

(1) Where an employee has been charged to tax, and his employer for the time being is required by the Commissioner and Chief Collector, by means of a notification issued in that behalf, to deduct tax, or any part of the tax, from any emoluments which he pays to the employee, the employer shall deduct such tax in accordance with these Rules. (2) The tax included in a notification may extend to tax charged in respect of the year of assessment then current or to tax charged in respect of any previous year of assessment or to both. (3) Where the employee is a married woman, the tax charged in respect of her emoluments maybe included in a notification to her employer as if she had been assessed and charged in her own name, whether or not she had been so assessed and charged, and these Rules shall have effect accordingly. Income and Business Tax 43 (4) Any employee whose tax is to be notified to his employer for deduction shall be informed to that effect in such manner as the Commissioners may direct.