Section 6 in The Additional Emoluments (Compulsory Deposit) Act, 1974
6. Duty of employer or other person to make deductions of additional wages and additional dearness allowance from emoluments.
(1)For the purposes of this Act, the deductions specified in sub- section (2) shall be made,-(a)in the case of additional wages, for a period of one year from the appointed day; and(b)in the case of additional dearness allowance, for a period of 1 three years] from the appointed day.(2)On the commencement of this section,-(a)every employer, who draws, from the Consolidated Fund of India or of any State or of any Union territory having a Legislative Assembly, and disburses, after the appointed day, emoluments of an employee to whom this Act applies, shall, as and when emoluments are disbursed by him for any period, deduct from the emoluments so disbursed, the whole of the additional wages and one- half of the additional dearness allowance and credit the amount so deducted, in accordance with the scheme, to the Additional Wages Deposit Account and the Additional Dearness Allowance Deposit Account, respectively;(b)every other employer, who disburses, after the appointed day, emoluments to any employee to whom this Act applies, shall, as and when emoluments are disbursed by him for any period, deduct from the emoluments so disbursed, the whole of the additional wages and one- half of the additional dearness allowance, and shall remit, in accordance with the scheme, the amounts so deducted to the nominated authority and on receipt of such amounts the nominated authority shall credit the amounts so received to the Additional Wages Deposit Account and the Additional Dearness Allowance Deposit Account, respectively
