Section 3(2) in Tripura Professions, Trades, Callings and Employments Taxation Act, 1976
(2)In respect of total gross income chargeable under sub-section (1), tax shall be deducted at the source or paid in advance where it is so deductible or payable under any provision of this Act.Explanation. - For the purposes of this section a person on leave shall be deemed to be a person in employment.
