No deduction or deduction at a lower rate for employees

You can definitely apply under section 197 for a certificate of no deduction or deduction at a lower rate of TDS

AO is satisfied that the total income of the employee justifies the TDS at any lower rates or no deduction , the AO shall, on an application made by the assessee , issue to him such certificate as may be appropriate.

There is no list of circumstances which you pick up and use. You have to establish genuineness of such a certificate. 

I completely agree Kapadia Pravin ji

Under provisions of Income tax lower deduction or no deduction is allowed by requesting concerned AO

However, in particular i want to know whether it is applicable for employees (TDS on Salary).

Have you come across such lower or no deductions incase of employees

Thank you

Subramanya R