(1) The drawing and disbursing officer in the case of non- gazetted Government servants and the Treasury Officer or the Pay and Accounts Officer, as the case may be, in the case of gazetted Government servants, shall be responsible for the deduction of due amount of tax from the pay the bill of employee as defined in Section 2(ba)(i). The deduction shall be made every month, and the pay or wages of such an employee for the month of February shall not be permitted to be drawn unless the tax due for the period 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. Where the tax is deducted in cash while disbursing salary to an employee, it shall be credited to the treasury under a chalan in MTR-6 within fifteen days of the date on which the salary is disbursed to the employee. The drawing and disbursing officer or the treasury officer, as the case may be, shall furnish to the Commissioner not later than the 30th April a certificate that the tax payable in respect of the employees for whom they drew or passed pay bills during the year immediately preceding has been deducted in accordance with the provisions of Schedule I to the Act. The Commissioner may, if he considers necessary, require a drawing and disbursing officer or a treasury officer, as the case may be, to furnish him with the statement relating to the payment of salary made to the Government servants during any specified 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.

(2) An employer shall be responsible for deduction of the due amount of tax from the salary or wages of the employees as defined in section 2(ba)(ii) and (iii) and for depositing in the treasury the amount so deducted in the manner prescribed in rule (11)

(3) Notwithstanding the provisions contained in rule 17, sub-rules (1) and (2) of this rule and rule 18, the liability of an employee to pay 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 prescribed authority is satisfied that the amount has not been deducted from his salary or wages.