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Contents of notification

Income Tax (Deduction From Emoluments) Rules, r. 4 · Revised Edition 2020

The notification shall specify the name of the employee, the amount of tax which the employer is required to deduct, and the period during which the tax is to be deducted (referred to in these Rules as “the deduction period”); but save as aforesaid it shall not disclose any particulars whatever relating to the income of the employee, or to the relief from income tax to which he is entitled or to the year for which, or the source of the emoluments in respect of which, the tax is charged.
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