meaning of line "tax paid by employer ON BEHALF OF employee"

doubt from PGBP chapter section 40(a)(ii) and 40(a)(iia)

what is the meaning of this line
"Income tax paid by employer ON BEHALF OF employee on monetary income and non monetary perquisites " ?

(a) Does it means that employer borne that said income tax of employee and will not be able to recover such amount from employee by means of deducting it from salary or separately taking it from employee.......


(b) does it mean that it's a kind of TDS deduction And employer will get credit if it form government. Or will be able to recover that amouNt from employee later on...

Whichever option is right , then also please explain what treatment will be done on P & L when such tax is paid and when such amount is recovered from employee
And also tell it's treatment in employee salary income....