In the case of income chargeable under the head “Salaries” where deduction is not made by or on behalf of Government, the Commissioner may notwithstanding anything contained in rules 13 and 21(1), permit an employer to pay tax on the income of his employees chargeable under the head “Salaries” in a lump sum every month based on the average amount of tax deductible every month from such income and to submit at the end of the year to the Deputy Commissioner of Taxes within whose jurisdiction the deduction in made (or where there is more than one Deputy Commissioner of Taxes having jurisdiction in the same area to the Deputy Commissioner of Taxes specified by the Commissioner) a statement is the form specified in rule 23(3); such permission may be granted subject to the following conditions and any other conditions which he may specify, namely
