Person in employment whose annual salary or wages -

(a) does not exceed Rs. 150000                    Nil

(b) exceed rs.  150000 but less than              Rs. 1,500 (Rs. 125 per month)

180000       

(c) is 180000 & more                                         Rs. 2,500 (Rs. 208 per month for 11 months &  Rs. 212 for

                                                                               12th month

Thanks Himanshu