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State of Rajasthan - Section

Section 19 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000

19. Employer to keep account of deduction of tax from salary of the employees.

- Every employer liable to pay tax shall maintain a register in which shall be entered the amount of salary and wages paid to each of the person in his employment and the said register shall contain a column in which shall be shown the amount deducted from the salary and wages of the employees on account of the tax.