Income Tax Act · 2024 Revised Edition · Part · Collection, Recovery and Repayment of Tax
75. Deduction of tax from emoluments and pensions
Official textFrom Attorney General's Chambers, unchanged
Where any income chargeable under section 8(1)(b) or (e) is payable to any individual, deduction on account of tax which is or will be payable by him for any year of assessment shall, if the Collector so directs, be made out of the income or any arrears thereof.
Subject to the provisions of any rules made under section 5, deductions authorised by this section shall be made at such times and in such months as the Collector shall direct whether or not the tax has been assessed:
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
Income Tax
Provided that —
if, on the assessment becoming final and conclusive, it appears that the deductions made exceed the tax payable, the tax overpaid by means of the previous deductions shall be repaid; and
where any deduction has been made from the income so chargeable of any individual, he shall have the same right of objection or appeal against the deduction as he has against an assessment made upon him.
If and so far as any such income is paid without deduction of tax as aforesaid, the tax may be collected and payment thereof enforced in accordance with the provisions of sections 70, 71 and 72:
Provided that for the purposes of section 70, the Collector shall determine the period within which the tax shall be payable.
Terms defined in s 2
Collector
Defined · s 2“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 76, 79, 80 and 83, a Deputy Collector so appointed;
year of assessment
Defined · s 2“year of assessment” means the period of 12 months commencing on the 1st day of January 1950 and each subsequent period of 12 months.
Part