Section 24

Despite sections 22 and 23, no payment of salary or any other sum due to an employee on termination of service is to be made to the employee by the employer without the permission of the Comptroller of Income Tax under section 68(7) of the Income Tax Act 1947.

The employer must immediately give notice of the termination of service to the Comptroller of Income Tax and the payment of the salary or other sum due to the employee must not be delayed more than 30 days after the notice has been given to and received by the Comptroller of Income Tax.