Clause 25

Notwithstanding the provisions of sections 23 and 24 of this Act, no payment of salary or any other sum due to an employee on dismissal or termination of service shall be made to the employee by the employer without the permission of the Comptroller of Income Tax under the provisions of subsection (7) of section 68 of the Income Tax Ordinance (Cap. 166).

The employer shall forthwith give notice of the dismissal or termination of service to the Comptroller of Income Tax and the payment of the salary or other sum due to the employee shall not be delayed more than thirty days after such notice has been given to and received by the Comptroller of Income Tax.