in case of an employee Tax is to be deducted at an average rate which is calculated on the following basis
In the first step the total income of the assessee is to be calculated.
Then Tax on total income should be evaluated
Thereafter by dividing the tax payable with total Income we arrive at average Tax
This rate is to be considered for Tax Deduction while payment of monthly salary and the same is to be deposited to the credit of the Government on behalf ot the employee.
This is just an advance step to collect the tax in advance
I Feel great even it clarifies single person's doubt. and i regret if am wrong
N my doors r always open for suggestions