Deduction of tax by employer

(1) Upon receipt of a notification the employer shall deduct the tax specified in the notification in equal instalments from all payments of emoluments which he makes to the employee during the declaration period: provided that where one part of the total emoluments is paid at longer intervals than another part, the Commissioner and Chief Collector may determine the amount of each instalment, and the employer shall thereupon deduct the tax in such instalments as the Commissioner and Chief Collector shall have determined. (2) For the purposes of these Rules instalments shall be deemed to be equal if they are equal to the nearest cent.