120. Duties of employer following deduction of income tax

Every employer who is required to make income tax deductions from the remuneration paid to his employees under the provisions of this Chapter, shall–

not later than the fifteenth day of the month following the month in which he made any such deductions, pay to the Commissioner-General the amount of such deductions and at the same time furnish to the Commissioner-General, a monthly declaration in such form and in such manner as may be specified by the Commissioner-General;

not later than the thirtieth day of April in such year, give to each employee from whose remuneration income tax has been deducted under the provisions of this Chapter, a certificate in such form and containing such particulars as may be specified by the Commissioner-General, in respect of the deductions so made in the preceding year of assessment;

within thirty days after the cessation of employment of any employee, give to such employee a certificate, in such form as may be specified by the

not later than the thirtieth day of April in each year, furnish to the Commissioner-General in respect of the preceding year of assessment, an annual declaration in such form and containing such particulars as may be specified by the

not later than the last day of the month following the month in any year of assessment in which the employer ceased to carry on or exercise any trade business, profession or vocation, comply with the provisions of paragraph (d) in respect of the trade, business, profession or vacation which he ceases to carry on or exercise, as if the period from the first day of that year of assessment to the date of such cessation, were preceding year of assessment referred to in that paragraph.