(1) Every employer shall deduct the tax payable by every employee from the salary or wages payable to such employee in respect of the month of September of every year.

(2) The tax deducted under sub-rule (1) shall be deposited by the employer referred to in sub-rule (1) into Government Treasury in the manner prescribed in rule 7 on or before the fifteenth day of November immediately following the month in which it has been deducted.

(3) Every employer referred to in sub-rule (1) shall furnish to the prescribed authority a statement in form PT-IV, containing details of the tax deducted by him in respect of a year, on or before the end of the month of November of every year.

(4) (a) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) or sub-rule (3), in case an assessee -

(i) becomes liable to pay tax under the Act after the salary or wages for the month of September has been paid to him; or

(ii) becomes liable to pay a higher amount by way of tax after the salary or wages for the month of September has been paid to him, the employer referred to in sub-rule (1) shall deduct such tax, or the higher amount of tax, as the case may be, shall be deducted by the said employer from the salary or wages payable to the assessee in respect of the month of February following the said month of September.

(5) The amount of tax deducted under sub-rule (4) shall be deposited by the employer referred to in sub-rule (1) into Government Treasury in the manner prescribed in rule 7 on or before the fifteenth day of April following the month in which it has been deducted.

(6) Every employer depositing tax under sub-rule (5) shall furnish to the prescribed authority a statement in form PT-V, containing details of the tax deducted by him in terms of sub-rule (4), on or before the end of the month of May of every year.

(7) Every employer deducting tax under sub-rule (1) or sub-rule (4) shall issue to the employee from whose salary or wages the tax has been deducted, a certificate in form PT-VI.

(8) The statements referred to in sub-rule (3) or sub-rule (6) shall be filed and be disposed of in such manner as the Commissioner may, by notification, specify.

(9) (a) Every person to whom the provisions of the second proviso to Section 5 apply shall furnish to his employer a certificate in Form PT-VII before any salary or wages is paid to him by such employer.

(b) In the event of failure to furnish the certificate specified in clause (a), the employer shall deduct the tax payable from the salary or wages payable to the employee.