There shall be exempted from the payment of payroll tax the following:
payroll
“payroll” means the total remuneration paid by or on behalf of an employer to his employees in any month and includes a proportion of the civilian remuneration which an employer is liable to pay to his employees pursuant to section 24 of the Enlistment Act 1970;
the Government;
any accredited foreign government;
any local authority constituted under any written law for the time being in force;
subject to such conditions, and whether wholly or to such extent, as may be specified, such public bodies or class of employers as the Minister may from time to time by notification in the Gazette exempt.
Minister
“Minister” means the Minister charged with the responsibility for finance;