Rule 21 Statement of Deduction

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Where a deduction is made under section 50 from an employee, not being a deduction by or on behalf of the Government, a monthly statement, in the proforma given below, shall be sent by the person making the deduction to the authorities mentioned in sub-rule (3) by the twentieth day of the month following the end of the month in which the deduction is made

Rule 21 Statement of Deduction