Section 21(2) in The Delhi Minimum Wages Rules, 1950
(2)Deductions from the wages of a person employed in scheduled employment shall be of one or more of the following kinds, namely-(i)fines; in respect of such acts and omissions on the part of the employed persons as may be specified by the State Government by General or Special order in this behalf;(ii)deduction for absence from duty;(iii)deduction 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 purposes of employment.(vi)deductions for 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 Provident Funds Act, 1925, applies or any recognised provident fund as defined in Section 58-A of the Indian Income-Tax Act, 1922 or any provident fund approved in this behalf by the Government during the continuance of such approval; and(x)deductions for payments to Co-operative Societies or deductions for recovery of loan advanced by an employer from out of a fund maintained for the purpose by the employer and approved in this behalf by the Chief Commissioner.
