Section 45A(2) in The Bengal Agricultural Income-Tax Act, 1944
(2)If any assessee is in receipt of any [income chargeable under the head of income "Salaries" under the enactments relating to Indian income-tax,] [Words substituted by W.B. Act 18 of 1989.] the Agricultural Income-tax Officer may require any person paying the same, to decuct from any payment subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall comply with any such requisition and shall pay the sum so deducted into a Treasury to the credit of the State Government.
