4. Employers liability to deduct and pay tax on behalf of employees.
(1)The tax payable under this Act by any person earning a [salary or wage] [Substituted by M.P. Act No. 8 of 1999] shall be deducted monthly in the prescribed manner by his employer from the [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] payable to such person before such [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] is paid to him and such employer shall, irrespective of whether such deduction has been made or not, when the [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] is paid to such person, he liable to pay tax on behalf of all such persons :Provided that if the employer is an officer of the Central Government or a State Government, such employer shall discharge the said liability in such manner, as may be prescribed.(2)When any person earning a [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] :-(a)is also covered by one or more entries other than entry 1 of the Schedule and the rate of tax in any such other entry is more than the rate of tax under entry 1 of the said Schedule;(b)is simultaneously in employment of more than one employer,and such person furnishes lo his employer a certificate in the prescribed form declaring that he has been registered under sub-section (2) of Section 8 shall pay the lax himself, then the employer or employers of such person shall not deduct the tax from the [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] payable to such person and such employer or employers, as the case may be shall not be liable to pay tax on behalf of such person :Provided that such person may opt to have the amount of tax deducted by the employer or employers from his [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] and thereupon the amount so deducted shall stand adjusted towards the tax payable by such person for the year.
