s 26 No unauthorised deductions to be made
26.—(1) No deduction is to be made by an employer from the salary of an employee, unless the deduction is authorised by or under any provision of this Act or is required to be made —(a) by order of a court or other authority competent to make such order; (b) pursuant to a declaration made by the Comptroller of Income Tax under section 57 of the Income Tax Act 1947, the Comptroller of Property Tax under section 38 of the Property Tax Act 1960 or the Comptroller of Goods and Services Tax under section 79 of the Goods and Services Tax Act 1993 that the employer is an agent for recovery of income tax, property tax or goods and services tax (as the case may be) payable by the employee;[Act 19 of 2025 wef 05/12/2025] (c) pursuant to a direction given by the Comptroller of Income Tax under section 91 of the Income Tax Act 1947;[26/2013] [Act 19 of 2025 wef 05/12/2025] (d) pursuant to a declaration made by a MediShield Life Scheme recovery body under section 12 of the MediShield Life Scheme Act 2015 that the employer is an agent for recovery of any outstanding premium (within the meaning of that Act) payable by the employee; or[Act 19 of 2025 wef 05/12/2025] (e) pursuant to a declaration made by a CSHL Scheme recovery body under section 24 of the CareShield Life and Long‑Term Care Act 2019 that the employer is an agent for recovery of any outstanding premium (within the meaning of that Act) payable by the employee.[Act 19 of 2025 wef 05/12/2025] (2) In this section —“CSHL Scheme recovery body” has the meaning given by the definition of “recovery body” in section 2(1) of the CareShield Life and Long‑Term Care Act 2019; “MediShield Life Scheme recovery body” has the meaning given by the definition of “recovery body” in section 2(1) of the MediShield Life Scheme Act 2015.[Act 19 of 2025 wef 05/12/2025] —(1) No deduction is to be made by an employer from the salary of an employee, unless the deduction is authorised by or under any provision of this Act or is required to be made —(a) by order of a court or other authority competent to make such order; (b) pursuant to a declaration made by the Comptroller of Income Tax under section 57 of the Income Tax Act 1947, the Comptroller of Property Tax under section 38 of the Property Tax Act 1960 or the Comptroller of Goods and Services Tax under section 79 of the Goods and Services Tax Act 1993 that the employer is an agent for recovery of income tax, property tax or goods and services tax (as the case may be) payable by the employee;[Act 19 of 2025 wef 05/12/2025] (c) pursuant to a direction given by the Comptroller of Income Tax under section 91 of the Income Tax Act 1947;[26/2013] [Act 19 of 2025 wef 05/12/2025] (d) pursuant to a declaration made by a MediShield Life Scheme recovery body under section 12 of the MediShield Life Scheme Act 2015 that the employer is an agent for recovery of any outstanding premium (within the meaning of that Act) payable by the employee; or[Act 19 of 2025 wef 05/12/2025] (e) pursuant to a declaration made by a CSHL Scheme recovery body under section 24 of the CareShield Life and Long‑Term Care Act 2019 that the employer is an agent for recovery of any outstanding premium (within the meaning of that Act) payable by the employee.[Act 19 of 2025 wef 05/12/2025] (2) In this section —“CSHL Scheme recovery body” has the meaning given by the definition of “recovery body” in section 2(1) of the CareShield Life and Long‑Term Care Act 2019; “MediShield Life Scheme recovery body” has the meaning given by the definition of “recovery body” in section 2(1) of the MediShield Life Scheme Act 2015.[Act 19 of 2025 wef 05/12/2025]