(2)[ Where, during the financial year, an assessee is employed simultaneously under more than one employer, or where he has held successively employment under more than one employer, he may furnish to the person responsible for making the payment referred to in sub-section (1) (being one of the said employers as the assessee may, having regard to the circumstances of his case, choose), such details of the income under the head "Salaries" due or received by him from the other employer or employers, the tax deducted at source therefrom and such other particulars, in such form and verified in such manner as may be prescribed, and thereupon the person responsible for making payment referred to above shall take into account the details so furnished for the purposes of making the deduction under sub-section (1).] [ Inserted by Act 11 of 1987, Section 45 (w.e.f. 1.6.1987).](2-A) Where the assessee, being a Government servant or an employee in a [company, co-operative society, local authority, university, institution, association or body] [ Substituted by Act 13 of 1989, Section 21, for " public sector undertaking" (w.e.f. 1.6.1989).], is entitled to the relief under sub-section (1) of section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1), such particulars, in such form and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall compute the relief on the basis of such particulars and take it into account in making the deduction under sub-section (1).[Explanation. - For the purposes of this sub-section. "University" means a University established or incorporated by or under a Central, State or Provincial Act, and includes an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956), to be a University for the purposes of that Act.] [ Inserted by Act 13 of 1989, Section 21 (w.e.f. 1.6.1989).][(2-B) Where an assessee who receives any income chargeable under the head "Salaries" has, in addition, any income chargeable under any other head of income (not being a loss under any such head other than the loss under the head "Income from house property") for the same financial year, he may send to the person responsible for making the payment referred to in sub-section (1) the particulars of-(a)such other income and of any tax deducted thereon under any other provision of this Chapter;(b)the loss, if any, under the head "Income from house property", in such form and verified in such manner as may be prescribed, and thereupon the person responsible as aforesaid shall take-(i)such other income and tax, if any, deducted thereon; and(ii)the loss, if any, under the head "Income from house property", also into account for the purposes of making the deduction under sub-section (1):Provided that this sub-section shall not in any case have the effect of reducing the tax deductible except where the loss under the head "Income from house property" has been taken into account from income under the head "Salaries" below the amount that would be so deductible if the other income and the tax deducted thereon had not been taken into account.] [ Substituted by Act 21 of 1998, Section 47, for sub-Section (2-B) (w.e.f. 1.8.1998).][(2-C) A person responsible for paying any income chargeable under the head "Salaries" shall furnish to the person to whom such payment is made a statement giving correct and complete particulars of perquisites or profits in lieu of salary provided to him and the value thereof in such form and manner as may be prescribed.] [ Inserted by Act 14 of 2001, Section 68 (w.e.f. 1.6.2001).]
