2
69 Points
Joined May 2010
Sub-Section 2 of Section 192 provides that where a person is
simultaneously employed with more than one employer, he may
furnish the particulars of salary payments and TDS to the employer
of his choice. Similarly, on change of employment the particulars of
salary and TDS of earlier employment may be furnished to the
subsequent employer. These particulars are to be furnished in Form
12 B in accordance with Rule 26A of the I.T.Rules. The employer
on receipt of such information is required to take into account the
particulars of salary and TDS and then deduct tax at source
considering the aggregate salary from all sources.
in the above case Mr. A can choose any of the two and furnish al the details to such company
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