TDS on salary is deducted under section 192 of the income tax act. TDS is deducted on the basis of actual payment of salary and not during the accrual of salary. Tax will also be deducted if your employer pays salary in advance to you or you receive arrears from him.

TDS is deducted only when your estimated salary is more than the basic exemption limit.

The taxable salary of the employee is calculated after taking into consideration all the deductions allowed and then tax is calculated on that taxable salary according to the tax rate applicable to you. This Tax is deducted from your salary as TDS under section 192 by the employer.