Tds on salary

Tds on salary is applicable as per normal tax slab for ay 20-21 u/s 192 and standard deduction is 50000 rupees

No , tds is calculated after allowing for deduction, exemption and then arriving at gross total income.
tax is calculated on gross total income as per income tax slab.
This slab varies from year to year as per finance act.

Section 192 of the Income Tax Act, 1961 deals with tax deducted at source (TDS) on salary. Your employer will deduct TDS from the salary payable to you.
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2. When is TDS Deducted under section 192.

AgeMinimum incomeResident in India below 60 yearsRs 2.5 lakhSenior Citizens between 60 years and below 80 yearsRs 3 lakh

TdS is deducted on taxable salary under head salary income as if salary is the total taxable income. it is divided by 12 months and it's deducted every month from salary.

Section 192 of the Income Tax Act, 1961 deals with tax deducted at source (TDS) on salary. Your employer will deduct TDS from the salary payable to you.