40a(3)

Where the payment is made by an assessee by way of salary to his employee after deducting the income tax from salary in accordance with the provisions of the Income Tax Act , and when such employee:-

Is temporarily posted for a continuous period of 15 days or more in a place other than his normal place of duty or on a ship; andDoes not maintain any account in any bank at such place or ship

Where the payment is made by an assessee by way of salary to his employee 1)after deducting the income tax from salary in accordance with the provisions of the Income Tax Act

2)when employee Is temporarily posted for a continuous period of 15 days or more in a place other than his normal place of duty or on a ship;
3)when employee Does not maintain any account in any bank at such place or ship

in normal circumstances it's not allowed and as mentioned by mr. rocky , on exceptional circumstances it is allowed