Liability of employer to deduct and pay tax on behalf of employees

Section 4 of the Act, states that tax payable under this Act by any person
earning a salary or wage, shall be deducted by his employer from the
salary or wage payable to such person. In turn the employer is to remit the
tax so deducted at source to the Assessing Authority. In case the employer
fails to deduct professional tax he shall still be liable to pay tax on behalf of
all such persons employed with it.