TDS on Salary

no I think you should not deduct tds because in that financial year employee (fresher) salary is below from exemption limit.

no, tds is not deductible as the amount is under exemption limits

As far as the company is concerned, TDS has to be deducted for salary, based on the Tax slab of Individuals. in this case it is below limit. therefore no deductions has to be made.

things may change if the employee has income from other sources.(eg: house rent income etc)

AS per law TDS has to deducted  for salary based on the taxz slab.

In your case the earing is below the slab hnce no TDS will applicable .

As per section 192 B  Tds on salary is deducted if per annum  income of employee is above the exemption limit

Why cant we apply the Average Rate Deduction in that month salary and deduct the TDS for that month?  

How can you apply because assess is fresher and his first job  and in that financial year his income is below from exemption limit. If assess has income from other source or HP than you can consider and deduct tds on it.

Salaries:
While making the payment of Salary, deductor should consider the following and deduct correct TDS from the payment being made.

1. Calculate the annual Approximate/Actual Salary
2. Add any other income reported by the Assessee [Employee].
3.  Deduct if any Loss declared by the Employee, from the annual taxable salary. Note that, only House property loss (interest in case of Self Occupied House Property) should be considered.
4. Deduct the allowed deductions declared by employee under Section 80C, 80D, 80G, etc.
5. Calculate the Income Tax, Surcharge and cess on the net Income, as per the “Rates in Force”
6. Deduct if any rebate U/s 88E or Relief U/s 89. (explain the heads)
7. Keeping it as total tax, now deduct the TDS made till last month from it.
8. Divide the net TDS by “Remaining number of months in the FY, including current month”.
9. Deduct this amount from employees Salary

these are the steps to deduct TDS on salary

Now, in ur case, the salary of employee is under exemption limits.

therefore No TDS deduction should be made

I agree with Dheeraj.

I Think...

As per Section 192B, TDS is to be Deducted only if Salary Exceeds the Specified Limit...

If the Employee as worked in any other Organisation Before this Company the Employee can Volunterily give his Previous Employee Salary Details....

The Same will Apply in Case of Profession Tax...

If His Previous Employee has deducted PT...

Then the Company is not Required to deduct PT in the Month of March