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[Cites 0, Cited by 0] [Section 71] [Entire Act]

Union of India - Subsection

Section 71(5) in Income Tax Rules, 1962

(5)The employer shall deduct the instalments aforesaid from the employee's salary, and pay them to the trustees of the fund. These deductions shall commence from the second monthly payment of salary made after the withdrawal or, in the case of an employee on leave without pay, from the second monthly payment of salary made after his return to duty.