Section 34 in Tamil Nadu Shops and Establishments Act, 1947
34. Deductions which may be made from wages.
(1)The wages of a person employed shall be paid to him without deductions of any kind except those authorised by or under this Act.Explanation. - Every payment made by a person employed to the employer shall, for the purpose of this Act, be deemed to be a deduction from wages.(2)Deduction from the wages of a person employed shall be made only in accordance with the provisions of this Act, and may be of the following kinds only, namely:(a)fines;(b)deductions for absence from duty;(c)deductions for damage to, or loss of, goods expressly entrusted to the employed person for custody, or for loss of money for which he is required to account, where such damage or loss is directly attributable to his neglect or default;(d)deductions for house accommodation supplied by the employer;(e)deductions for such amenities and services supplied by the employer as the [State] [Substituted for 'Province' by the Adaptation Order of 1950] Government may, by general or special order, authorise;(f)deductions for recovery of advances or for adjustment of over payments of wages;(g)deductions of income-tax payable by the employed person;(h)deductions required to be made by order of a Court or other authority competent to make such order;(i)deductions for subscription to, and for repayment of advances from, any provident fund to which the Provident Funds Act, 1952 applies or any recognized provident fund as defined in section 58A of the Indian Income Tax Act 1922, or any provident fund approved in this behalf by the [State] [Substituted for 'Province' by the Adaptation Order of 1950] Government during the continuance of such approval;(j)deductions for payments to co-operative societies approved in this behalf by the [State] [Substituted for 'Province' by the Adaptation Order of 1950] Government or to a scheme of insurance maintained by the Indian Post Office or by any insurance company approved in this behalf by the [State] [Substituted for 'Province' by the Adaptation Order of 1950] Government;(k)deductions made with the written authorisation of the employed person in furtherance of any savings scheme approved by the [State] [Substituted for 'Province' by the Adaptation Order of 1950] Government for the purchase of securities of the Central or [State] [Substituted for 'Province' by the Adaptation Order of 1950] Government.
