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(1) The drawing and disbursing officer shall be responsible for the deduction of due amount of tax from the pay bill of the employees. The deduction shall be made every month, and the pay of wages of such an employee for the month of February shall not be permitted to be drawn unless the cash for the period from March to February or part thereof or from the month in which the employee has attracted liability to pay the tax to February, as the case may be, has been fully deducted and a statement showing such deduction has been enclosed with the pay bill. The drawing and disbursing officer, shall furnish to the assessing authority not later than the 30th April, a statement relating to the payment of salary made to the Government Servant along with a certificate that the tax payable in respect of the employees for whom they drew during the year immediately preceding has been deducted in accordance with the provisions of the First Schedule to the Act. Such statement shall show the name of the employee, the details of salary drawn, the amount of tax deducted there form and the period to which the tax relates.
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(2) Notwithstanding the provisions contained in Rule 13 and sub-rule (1) of this rule the liability of an employee to pay the tax shall not cease until the due amount of tax 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 assessing authority is satisfied that the amount has not been deducted from his salary or wages.
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