Tds on salary

s, the employee's duty to declare his previous income to the current employer, based on that the current employer can deduct TDS,

if the employee fails to declare the same, even the employer asked the details, employer must keep sufficient records to prove

General practice is to consider only Current Employment,

But Standard practice and it is better to consider the entire salary for the said purpose.

Basically TDS is deducted on salary earned in the year but the same is not practically applied. It is the employess duty to declare the income while Tax is proposed to be deducted.