Income Tax Act · s 11G

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s 11GFurther deduction for payment of salary on account of maternity leave

Where an employer makes payment of salary on account of any written law relating to maternity leave to any of its female employees who is a member of the Employee Trust established by section 6 of the

Employee Trust Act (Chapter 167), there shall be allowed a further deduction of the amount of that salary in addition to the deduction allowed under section 11:

Provided that the allowance under this section shall be restricted to an amount not exceeding the amount of salary of an employee for more than 15 weeks.