Clause 392 - Salary and accumulated balance due to an employee.

Tax deduction at source on salaries: employers must withhold income tax at average rates and account for perquisites.

Deduction at source is required on amounts chargeable as 'Salaries', with the payer deducting income tax at the time of payment at an average rate based on the assessee's estimated salary income; perquisites may be taxed by the payer at the same rate as an option; payers must take prescribed particulars from the assessee to adjust deductions, may adjust for prior excesses or deficiencies, and trustees or authorised payers of provident and superannuation funds must deduct tax from accumulated balances as specified in the Schedule provisions.