Section 18 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
18. Deduction of tax amount from the salary or wages of employees.
(1)The drawing and disbursing officer or the Treasury officer or the Pay and Accounts officers as the case may be, shall be responsible for the deduction of due amount of tax from pay bill of employee. The deduction shall be made Every month, and the pay or wages of such an employee for the month of February shall not be permitted to be drawn unless the tax due for the period March of February or part thereof or from the month in which the employee has attracted liability to pay the tax to February, as the case may be, has been fully deducted and a statement showing such deduction has been enclosed with the bill. Where the tax is deducted in case while disbursing salary to an employee, it shall be credited to the treasury under a challan in Form PT 12 within fifteen days of the date on which the salary is disbursed to the employees. The drawing and disbursing officer or the treasury officer or the pay and accounts officer, as the case may be, shall furnish to the Commissioner not later than the 30th April, a certificate that the tax payable in respect of the employees for whom they drew or passed pay bills during the year immediately preceding has been deducted in accordance with the notified rates under the Act. The Commissioner may, if he considers necessary, require a drawing and disbursing officer or a treasury officer or the pay and accounts officer, as the case may be, to furnish the statement relating to the payment of salary made to the employees during any specified period. Such statement shall show the names of the employees, the details of salary drawn, the amount of the tax deducted therefrom and the period to which the tax relates.(2)An employer shall be responsible for deduction of the due amount of tax from the salary or wages of the employees and for depositing in the treasury the amount so deducted in the manner prescribed in rule 10, 11 and 12.(3)Notwithstanding anything contained in sub - rules (1) and (2) of this rule, the liability of an employee to pay the tax shall not cease until the due amount of tax in respect of him has been fully paid to the Government account and without prejudice to the aforesaid provisions, the said amount may be recovered from him if the employer or the prescribed authority is satisfied that the amount has not been deducted from his salary or wages.
