Section 28(5)(a) in Tamil Nadu Labour Welfare Board Service Regulations, 1989
(a)Compulsory deductions:(i)Income-tax and super-tax (provided the employees yearly income calculated with reference to subsistence allowance is taxable).(ii)House rent and allied charges, i.e., electricity water furniture, etc.(iii)Repayment of loans and advances taken from the Board at such rates as the Secretary of the Board deems it right to fix.