Deduction of tax

Where any employee has not– (a) paid the tax to which he has been charged under the Act; or (b) made arrangements with the Director General and Chief Collector to pay such tax by instalments, within forty days after the date of service of a notice of assessment upon him, then the Income Tax (Deduction from Emoluments) Rules shall apply, mutatis mutandis, to such employee and his employer, as they apply to employers and employees under the Income Tax (Deduction from Emoluments) Rules.