i  have checked my company deducts some amount for EPF so that means i am in muster roll

offer the pan to company and ask for TDS certificate and form 16

very soon they would file the TDS return and handover the documents, then you can be in position to file your ITR and claim back the tax deducted

sir i am attaching salary slip ,plz check it once its a humble request

@ u s sharma.... stop giving incorrect replies and confuse everyone... if you had read the prov of sec 192 and 206aa, then it would be clear to you that even in case of salary where no pan is given by employee, the employer need to deduct tds at maximum marginal rate and no threshold limit applies in that case.

secondly, to establish an employer-employee relationship deduction of EPF/ESI is not necessary, without these also the relationship can be established.
it is completely not professional to confuse someone who is already in a dilemma about tax matters.

and lastly @ amnesh kr... visit a tax professional nearby with reqd. documents (after the tds is updated on 26as) and he will do the needful to get your refund.

@ Tribhuvan Aditya Singh 

for your kind reference 

-----------------------------------

Compulsory Requirement to furnish PAN by employee (Section 206AA): 4.8.1 Section 206AA in the Act makes furnishing of PAN by the employee compulsory in case of receipt of any sum or income or amount, on which tax is deductible. If employee (deductee) fails to furnish his/her PAN to the deductor , the deductor has been made responsible to make TDS at higher of the following rates: i) at the rate specified in the relevant provision of this Act; or ii) at the rate or rates in force; or iii) at the rate of twenty per cent. The deductor has to determine the tax amount in all the three conditions and apply the higher rate of TDS. However, where the income of the employee computed for TDS u/s 192 is below taxable limit, no tax will be deducted. But where the income of the employee computed for TDS u/s 192 is above taxable limit, the deductor will calculate the average rate of incometax based on rates in force as provided in sec 192. If the tax so calculated is below 20%, deduction of tax will be made at the rate of 20% and in case the average rate exceeds 20%, tax is to be deducted at the average rate. Education cess @ 2% and Secondary and Higher Education Cess @ 1% is not to be deducted, in case the tax is deducted at 20% u/s 206AA of the Act.

 

https://www.incometaxindia.gov.in/communications/circular/circular20_2015.pdf

you yourself highlighted "avg. tax rate". so now you tell me what do you interprete about avg. tax rate? is it the rate calculated on income above 2.50lakhs or avg. rate on total income?? so far as the prov. says, avg. rate is to be calculated on total amt. to be paid as salary. suppose tax on 280000 is 3000(ignoring sec 87a) then avg. rate is 1.07%, which is below 20% and thus 20% will be deducted on total 280000 and not on 30000(which is above 250000 as interpreted by you, which is what i understood from your replies.)

read the query first  , the post itself says that he below tax limit, and only that portion is highlighted which is applicable to below tax limit 

i read the query and it says tds deducted is 50226. if you do reverse calculation then salary paid is 251130. and this is above 2.50 lakhs. so what the co. did is correct.
now you can again argue on this that 87a is not considered here. tax payable would be nil if it was considered.
so i would like to answer it before it is asked. it is not my area of jurisdiction to calculate and deduct tds. if the co. has done so, then they are responsible for giving the tax credit to employee and why they did not consider 87a is completely there internal matter.

I am not arguing anything, just pointed that section 192 applied or not, because the post is made on below 2.5 lacs "salary income" 

on this forum you can get more than 70 percent queries where professtional income is posted as salary. 

i really dont care what is posted in the forum, but please if you are here to reply queries which will be a guide to others then please give correct answers.
here is what you said earlier "if the TDS is to be deducted on salary then section 192 applies where threshold limit is always deducted by the employer. and TDS would get deducted on the amount after the threshold limit only ".
you said threshold limit is always deducted by employer. and this is why i pointed out your mistake. but you still wont admit it.
even i m wrong sometimes and i accept when someone points out but you wont. this is not professional.

well leave this debate, if you dont want to admit then its your wish. i wont reply any longer on this query.

was specific to the post and query facts provided by the person who raised the query. 

have advised him at 1st instance to offer pan card and get TDS certificate, file ITR and claim refund, 

then on the very basic point, where the post mentioned his gross income is below taxable limit, i illusrated the above fact,