As per Section 192, the employer is required to deduct tax atsource on the amount payable at the average rate of income tax.This is to be computed on the basis of rates in force for the financial year in which payment is made.
First Calculate expected salary for the year. The Deduct investment details provided by the employees for the period. And the calculate the tax based on the appropriate income slabs for individual. Deduct the tax proportionately through out the year. If he get more or less any of the month recalculate the tax and follow the next step....