TDS from salaries:

TDS on income from salaries are deducted on an estimation made at the start of the
financial year. The employer is responsible for deducting taxes every month in equal
instalments. In case the deductee has switched jobs during the fiscal year, the employer
will deduct taxes on the basis of all accrued income in the fiscal year. Deductees should be
very careful when mentioning their overall income as tax avoidance will be penalised by
relevant authorities.
1.Declaration from Employees: Take a declaration from the employees with regard to their
savings, investments or sums qualified for deduction or exemption under salaries.
2. Salary from more than one employer:

Section 192(2) deals with situations where an individual is working under more than
one employer or has changed from one employer to another.
In Such circumstances it provides for deduction of tax at source by such employer (as
the taxpayer may choose) from the aggregate salary of the employee who is or has
been in receipt of salary from more than one employer.
The employee is now required to furnish to the present/chosen employer details of
the income under the head Salaries due or received from the former/other
employer and also tax deducted at source therefrom, in writing and duly verified by
him and by the former/other employer
The present/ chosen employer will be required to deduct tax at source on the
aggregate amount of salary (including salary received from the former or other
employer).