Deduction period

(1) The deduction period shall be the period beginning on the day following the day on which the notification is issued by the Collector and ending on the following 31st December, provided that where the notification is issued after the 30th September the deductions shall be spread over a period of not less than three months; provided further that the first deduction period may at the discretion of the Collector be extended to 30th if the tax included 44 Income and Business Tax in the notification includes tax charged in respect of any year of assessment prior to 1957. (2) If a notification is not received by the employer in sufficient time for tax to be deducted from the first payment of emoluments made during the deduction period, the employer may make that payment without any deduction of tax, and in that event the deduction period, for the purpose of determining the amounts of tax to be deducted from subsequent payments, shall be deemed to begin on the day following the day on which the payment was made.