4. Deduction of surcharge from employees
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Every employer who has in his employ any person from whose remumeration income tax was deductible under the provisions of Chapter XV of the Inland Revenue Act for the vear of assessment commencing on April 1, 1980, shall 2—A 55¢54—12,950 (81/03)
employer
“ Commissioner-General”, “company”, “employer”, “employee”, “person”, and “year of assess-ment” have the same meanings respectively, as in the Inland Revenue Act. Annual subscription of Rs. 40 (Foreign), paya' Burgav, P. O. Box 500, Bills and Laws of the Parliament Rs. 30 (Local), ble to the SU¥ERINTENDENT, GOVERNMENT PUBLICATIONS Cotomso 1, before 15th December each year ‘n respeet of the year following.
deduct a sum equivalent to ten per centum ol the total income tax deductible from such employee for that year of assessment in eight equal monthly instalments eommenc-ing from the month of April, 1981.
income tax
“income tax” means the income tax charged and levied under the Inland Revenue Act; and