Income tax slab has been divided in the age factor for Individual/HUF:-This link has been clarified your doubts regarding Income tax slab rate Income Tax Slabs.Itu2019s does not matter howu2019s your salary. Firstly you have to compute Taxable income with following different provisions for salary head under income tax and allow deductions under chapter VII A.If your salary is INR 3000/- pm. It means INR 360000/- p.a. (30000*12)but your Taxable Income is INR 300000/-hence your tax liability is:-upto 250000 - NILfrom 250001 to 300000- 10%(50000*10%= 5000/-)TDS means TAX DEDUCTED at SOURCE i.e. where your income has been firstly earned, TDS would be deducted there. Your employer is liable to deduct TDS from your salary(if GTI more than 250000/-) Itu2019s depends upon finance deptt of your company that how they calculate TDS on salary because the calculation of TDS on salary has been made on average income.Your employer will pryou TDS Certificate (FORM 16) at the end of Previous Year.While you file the ITR, you may adjust TDS amount from your Tax liability (if any).If you have no Tax liability after computation, then You may claimed for TDS refund.Hope this answer may help you!Feel free to contact me:- suyashpathak001@gmail.com