Deduction at source from salaries: employer may deduct tax on aggregate salary when employee has multiple employers, subject to disclosure. Employers must deduct tax at source on salary payments and, where an individual has multiple employers or changes employers, a chosen employer may deduct tax on the aggregate salary after the employee furnishes verified details of prior salary and tax deducted. Government and public sector payrolls may allow relief for arrears or advances before deduction, and an employee may provide particulars of other income so the employer can deduct tax on total income provided the total deduction is not less than tax deductible on salaries alone; implementing rules have been notified and Form 10E must be attached to annual TDS certificates.