AND HOW IS IT OTHERWISE PROVIDED ?
§ 3402. Income tax collected at source
(n) Employees incurring no income tax
liability
Notwithstanding any other provision of this section, an employer shall not be required to deduct
and withhold ANY tax under this
chapter upon a payment of wages to an employee if there
is in effect with
respect to such payment a
withholding exemption
certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by
the employee certifying
that the employee - …
