(2)Before the end of August and February every year each head of office and employer shall assess the tax payable by all employees liable to pay tax and recover the amount from them and pay over to the village panchayat together with a list of all employees whose tax has been assessed giving the details such as name, designation, half yearly income and amount of tax recovered and shall also furnish a certificate to the effect that all employees liable to tax have been included in the statement furnished.
