Section 48

A deduction under section 45(1)(d) or (e) shall not be made from the salary of an employee unless the house accommodation, amenity or service has been accepted by him, as a term of employment or otherwise, and the deduction shall not exceed an amount equivalent to the value of the house accommodation, amenity or service supplied and, in the case of a deduction under section 45(1)(e), shall be subject to such conditions as the

Commissioner may impose.