Section 20(2) in The Delhi Shops and Establishments Act, 1954
(2)Deduction from the wages of an employee shall be of one or more of the following kinds namely:-(i)Fines;(ii)Deductions of 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;(v)Deductions for such amenities and services supplied by the employer as the 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 protectives required for the purpose of employment.(vi)Deductions for the 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 calendar months of the employed person and, in no case, shall the monthly instalment of deduction exceed one-fourth of the 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 subscription to, and for repayment of advances from, any provident fund to which the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) applies or any recognised provident fund as defined in section 2(38) of the Income-Tax Act, 1961 (43 of 1961) or any provident fund approved in this behalf by the Government during the continuance of such approval;(x)Deductions for payment to co-operative societies or to a scheme of insurance approved by the Government.
