Section 12(1) in The U.P. Dookan Aur Vanijya Adhishthan Niyamavali, 1963
(1)No deduction shall be made by an employer from the wages of an employee except on account of-(a)fines ;(b)absence from duty ;(c)damage to or loss of goods expressly entrusted to the employee for custody, or of loss of money for which he is required to account, where such damage or loss is directly attributed to his neglect or default;(d)house accommodation supplied by the employer where the rent was being charged by the employer from the employee on the date the Act came into force;(e)such amenities and services as the State Government may, by general or special order specify.Explanation. - The word "services" in this sub-rule does not include the supply of tools and raw materials required for the purposes of employment;(f)recovery of advance or of over-payment of wages ;(g)income-tax payable by the employee ;(h)amounts required to be recovered by order of a court or other authority competent to make such order ;(i)subscription to, or repayment of advance from, any provident fund to which the Provident Funds Act, 1925 (XIX of 1925), applies or any other provident fund recognised under Rule 3 of Part A of the Fourth Schedule to the Income Tax Act, 1961 (43 of 1961), or approved in this behalf by the State Government during the continuance of such recognition or approval;(j)payments to cooperative societies approved by the State Government;(k)revenue stamps required to be attached to pay receipts ;(l)supply of cooked food or refreshment during the hours of employment in accordance with any scheme previously approved by the Chief Inspector ;(m)payment of any insurance premium on the employee's Life Insurance Policy or of contribution to the National Defence Fund or any Defence Saving Scheme approved by the State Government, provided that prior written authorization in this behalf is obtained from the employee ;(n)payment of security deposit agreed to in writing by an employee and in accordance with any scheme approved previously in writing by the Chief Inspector;(o)employee's contribution to a superannuation fund approved under Part B of the Fourth Schedule to the Income Tax Act, 1961, or of any similar scheme agreed to in writing by the employer and previously approved in writing by the Chief Inspector.Explanation. - (i) Every payment made by an employee to the employer or his agent shall, for the purposes of these rules, be deemed to be a deduction from wages.(ii)Every deduction made by an employer or his agent from any deposit taken from an employee as security for the purposes of employment shall be deemed to be a deduction from wages.
