Sec 192 Deduction of TDS

@ Riya Gupta
As per the query , the employer given a salary of 300000/- then as employee gets standard deduction 50000/- then it becomes 250000/- . So tax is Nil and TDS question does not arise.
(Assuming 3 lakhs is before Std deduction)

Alternatively if 3 lakhs salary is after standard deduction then tax will be 2500/- which will be further reduced by 87A rebate of 2500/- resulting into Nil Tax liability in so far as income under salary head is concerned. And hence no TDS deduction is required.
 

TDS deduction on the salaried Employee depends upon the in which Income Tax slab he falls . For Instance , If he is Senior Citizen then he will be applied 3 lakh slab .Moreover if is Very Senior Citizen then he will be applied 5 lakh Income Tax Slab . Else if the Employed Individual does not fall in the above categories then 2.5 lakh slab will be applicable and accordingly his salary will be taxable . So in the given case ,Employer salary is 3 lakh then determining the above mentioned category in which he will fall then only calculate the Taxable Income on salary .