Income Tax (Employments) (Consolidated) Regulations, 2001
- Section 20 — Change of employment where certificate of tax credits and standard rate cut-off point or tax deduction card held.
- Section 21 — Death of employee.
- Section 22 — Emergency basis of deduction.
- Section 23 — Emoluments not paid weekly or monthly.
- Section 24 — Aggregation of emoluments in non-cumulative cases.
- Section 25 — Tax-free emoluments.
- Section 26 — Repayment during sickness and unemployment.
- Section 27 — Certificate of tax deducted.
- Section 28 — Payment of tax by employer.
- Section 29 — Payment of tax for periods greater than one month but not exceeding one year.