¹[53I.Any person responsible for paying any amount on account of interest of Post Office Savings Bank Account shall deduct, at the time of credit to the account of the payee or at the time of payment thereof, whichever is earlier, tax on such amount at the rate of ten percent: ²[ * * * ] Provided ³[***] that nothing contained in this section shall apply to such payee or class of payees as the Board may, by a general or special order, specify in this behalf.]