Section 11(1) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(1)The tax payable in advance under this Act within the financial year next preceding the assessment year by any person in the employment of any Government, local authority, company, firm or other association of persons, shall be deducted in the manner prescribed by the principal officer thereon from any amount payable to such person on behalf of such Government, local authority, company, firm or other association of persons :Provided that the advance tax deductible or payable under this sub-section in respect of the total gross income of the previous year relating to the assessment year commencing from the 1st day of April, 1976 shall be deducted or paid in one instalment by 30th day of March, 1976.
