This situation may arise if an individual changes his job in the middle of a financial year, if he works other part-time jobs, or if he is simultaneously employed under multiple employers. Hence, if an individual is employed with multiple employers simultaneously, his tax will be calculated on the total income from all the employers. In such a scenario, the individual has to furnish Form No. 12B to any one of the employers. Besides, he has to provide details in the form like salary due or receiving from other employers. Henceforth, the employer in possession of Form No. 12B is responsible for deducting tax.