Section 28(2)(a) in The M.P. Vritti Kar Adhiniyam, 1995
(a)(i)the manner in which tax shall be deducted by an employer under Section 4 from the [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] of his employees;(ii)the manner in which liability to deduct tax on behalf of employees shall be discharged, where the employer is an officer of the Central Government or a State Government, under Section 4.