Section 26
No unauthorised deductions to be made
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 —
by order of a court or other authority competent to make such order;
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; or
pursuant to a direction given by the Comptroller of Income Tax under section 91 of the Income Tax Act 1947.