TDS on salary

yes consider per year 

then calculate income tax as per applicable 

per year then divided by applicable months 

then paid as per month 

u can save tax on conveyance  , medicle allowance and 

education as per benifight  paid a compant 

You need to consider the salary income paid by current employer only I.e Rs. 3 lakh. You need to take a declaration from the employee in form 12B to get the salary paid by previous employer and TDS by the previous employer. Then you need to deduct tax on salary income paid by current as well as previous employer. Compute the tax thereon and give due credit of TDS by previous employer. The balance tax needs to be deducted by current employer in the remaining period

your firm tax  liability upto 300000/-

in year he work with u only for 6 months