13. Deduction of tax by employers from the salaries and wages.
(1)Every employer other than an officer of the Central Government or a State Government responsible for deduction of the due amount of tax from the salary or wages of the employees as defined in clause (c) of Section 2 shall deduct every' month from the salaries or wages payable to the employees an amount equal to 1/12th of the tax payable by each employee for the relevant year.(2)In the case of employee of the Central Government or a State Government the drawing and disbursing officer shall be responsible for the deduction of the amount of tax payable from the pay bill of employee as defined in clause (c) of Section 2. The deduction shall be made every month from the salaries or wages payable to the employees and the amount of tax to be so deducted in each month shall be equal to l/12th of the amount of tax payable by the employee for the relevant year.(3)The drawing and disbursing officer in the case of employees of the Government of Madhya Pradesh shall deduct the tax from the salaries or wages of the employees in the pay bills. The drawing and disbursing officer of the Central Government or any State Government (other than the State of Madhya Pradesh) shall deduct in cash the tax while disbursing salaries or wages to the employees.(4)The drawing and disbursing officer in the case of employees of the Government of Madhya Pradesh shall enclose a statement with the pay hill for the month of February showing deductions of the tax due for the period from March to February or part thereof or from the month in which the employee has become liable to pay the tax upto the month of February, as the case may be. In case any deduction in respect of any employee has not been made the salary or wage of such employee for the month of February shall not be drawn without deducting the amount of tax that remains lo be deducted for the aforesaid period.(5)The drawing and disbursing officer shall furnish to the Profession Tax Assessing Authority, having jurisdiction over their places of work, not later than 30th April, a certificate that the tax payable in respect of the employees for whom they draw the pay bills during the year immediately preceding has been deducted in accordance with the provisions of the Schedule appended to the Act.(6)The Profession Tax Assessing Authority may, if it considers necessary, require any drawing and disbursing officer to furnish to him a statement relating to the payment of salaries or wages to the Government employees during any specific period. Such statement shall show the name of the employee, the details of salary drawn, the amount of tax deducted therefrom and the period to which the tax relates.(7)Notwithstanding the provisions of Rule 11 and sub-rules (1), (2) and (3) of this rule, the liability of an employee to pay tax shall not cease unless the amount of tax due 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 Profession Tax Assessing Authority is satisfied that the amount has not been deducted from his salary or wages.
