If you have switched jobs during the financial year, you will receive a Form 16 from each employer. Each certificate will show only the salary paid and tax deducted while you worked there.

Problems may arise if the employee does not report the earlier salary to the new employer. Both employers may separately calculate the standard deduction, consider the basic exemption limit, or allow the same tax-saving deductions. While each Form 16 may appear correct on its own, the combined tax liability can show a shortfall.