Section 21(2) in The Bihar Minimum Wages Rules, 1951
(2)Deductions from the wages of a person employed in a scheduled employment shall be one or more of the following kinds, namely :-(i)fine [in respect of such acts and omissions on the part of the employed person as may be specified by the State Government, by general or special order in this behalf;] [Inserted by Notification No. VI/W3/1022/58/1719583 dated 22.11.1958.](ii)deductions for absence from duty;(iii)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;(iv)deductions for house accommodation supplied by the employer [for the State Government or any authority constituted by the State Government for providing housing accommodation;] [Inserted by Notification No. VI/W3/1022/58/1719583 dated 22.11.1958.](v)deductions for such amenities and services supplied by the employer as the State Government may, by general or special order, authorise.Explanation. - The words "amenities and services", in this clause do not include the supply of tools and protective required for the purpose of employment.(vi)deductions for recovery of advances or for adjustment of over payments of wages:Provided that such advances do not exceed an amount equal to wages for two calender months of the employed person and, in no case, shall the monthly instalment of deduction exceed one fourth of his wages earned in that month;(vii)deductions of Income-Tax payable by the employed person;(viii)deductions required to be made by order of a court or other competent authority;(ix)deductions for subscriptions to, and for payment of advances from any Provident Fund to which the Provident Fund Act, 1925 applies or any recognised 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 Government during the continuance of the approval;(x)deductions for payment to co-operative societies or to a scheme of insurance approved by the State Government;(xi)deductions made for any saving scheme approved by the State Government with the written authority of the employed person;(xii)[ deductions for recovery or adjustment of amounts, other than wages paid to the employed person in error in excess of what is due to him :] [Inserted by Notification No. VI/W3/1022/58/1719583 dated 22.11.1958.]Provided the prior approval of the inspector or any other officer authorised by the State Government in this behalf is obtained in writing before making the deduction, unless the employee given his consent in writing to Such deduction.
