Another name for Form EA is the Employment Salary Statement, which is also known as Form CP8A. According to the Income Tax Act 1967, the employer is responsible in preparing form EA to his/her employees. This form includes personal details of the employee as well as the amount of income, allowances, commissions, tax-exempt income or benefits, monthly withholding tax (PCB), provident fund, etc for the past year.
It is not needed to be handed to the LHDN.