TDS on salary: employers must seek employees' tax-regime choice and, absent intimation, apply the default regime for withholding. Employers must obtain from each employee an annual intimation of the employee's intended tax regime so the employer can compute total income and deduct tax at source according to that option. If the employee does not intimate a choice, the employer must presume the employee remains in the default tax regime and deduct tax on salary using the rates applicable to that regime. An employee's intimation to the employer does not itself constitute formal exercise of the statutory option to opt out, which must be completed separately.