Deductions of Tax (P.A.Y.E.) (Amendment) Rules, 198t

A.L. t35 ta' 1-1981

INCOME TAX ACT, 1948

(ACT NO. LIV OF 1948)

Deductions of Tax (P.A.Y.E.) (Amendment) Rules, 198t

IN exercise of the powers conferred by section 45 and subsection

(1) of section 79 of the Income Tax Act, 1948, the Minister of Finance

has made the foI1owing rules:-

t. (l ) These rules may be cited as the Deduction of Tax

Citation and

commencement.

(P.A.Y.E.) (AmendmenO Rules, 1981, and shall be read and construed

as one with the Deduction of Tax (P.A.Y.E.) Ru1es, 1972. hereinafter

L.N. 79 of 1972

referred to as "the principal rules".

(2) These rules shall come into force as from the first day of

January, 1982.

Rule 4 of the principal rules shall be amended as follows

Amends rule 4

of the principal

(a) immediately afler paragraph (l ) thereof there shall be

rules.

added the following proviso

"Provided that no such deduction shall be made from any

payment to which section 22A of the Conditions of Employ­

ment (Regulation) Act, 1952 refers. unless the Commissioner

otherwise directs. ;

"

(b) for paragraph (4) thereof there shall be substituted the

following

"(4) Notwithstanding the provisions of paragraph (3),

but saving the provisions of paragraph (6) hereof, no deduc­

tions shall be made from emoluments paid to a resident payee

where directions have net been received by the payer in the

following cases

(a) where the payee is unmarried or a widower and

the emoluments, if expressed to be due -

(i) on an annual basis, represent an income

of less than seven hundred and ten pounds per

annum;

(iD on a monthly basis, represent an income

of less than fifty-nine pounds per month;

(iii) on a fortnightly basis. represent an income

of less than twenty-seven pounds per fortnight;

(iv) on a weekly basis. represent an income of

less than thirteen pounds fifty cents per week;

(v) on a daily basis. represent an income of

less than two pounds seventy-five cents per day;

where the payee to the best of the payer's

(b)

knowledge is living with or wholly maintaining a wife and

the emoluments. if expressed to be due-

(i) on an annual basis, represent an income

of less than one thousand and two hundred pounds

per annum;

(ii)

on a monthly basis, represent an income of

less than

one hundred pounds per month;

(iii)

on a fortnight1y basis, represent an income

of less than forty-six pounds per fortnight;

on a weekly basis, represent an income of

(iv)

less than twenty-three pounds per week;

on a daily basis, represent

an income of

(v)

less than fOUf pounds sixty cents per day"""

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